TP – LED Taxand

M&A and Private Equity Tax News – Investment Management Exemption (2023 Italian Budget, article 1, paragraph 255)

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M&A Tax

By Francesco Cardone and Alma Bolognesi2023-01-18T12:50:46+01:0016/01/2023Topics: NewsTags: acquisition vehicles, foreign investments, IME, Private Equity, TP

The 2023 Italian Budget introduced the investment management exemption

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ITR TP Special Focus – Intercompany loans in Italy: Beyond the arm’s-length principle?

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TP & Business Restructuring

By Stefano Bognandi and Elena Baron2022-05-13T12:36:50+02:0013/05/2022Topics: ArticleTags: arm's-length principle, financial transactions, intercompany loans, ITC, TP

Stefano Bognandi and Elena Baron consider recent Italian case law and compliance

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