News and Clarifications on the Tax Residence of Collective Investment Vehicles and on the Corporate Tax Exposure for European Investment Fund Managers

Paolo Arginelli, Francesco Avella

Research output: Contribution to journalArticlepeer-review

Abstract

The article comments on the new provisions introduced in Italy with regard to the tax residence of collective investment vehicles and on the positions taken by the Italian Revenue Agency in that regard, as well as with regard to the corporate tax exposure for European investment fund managers constituting collective investment vehicles under Italian law
Original languageEnglish
Pages (from-to)266-272
Number of pages7
JournalDERIVATIVES & FINANCIAL INSTRUMENTS
Publication statusPublished - 2014

Keywords

  • Freedom to provide services
  • Investment funds
  • Permanent establishemnt
  • Tax residence

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