Newsletter Chiomenti n.4/2017: Circolare dell'Agenzia delle Entrate n. 25/E del 16 ottobre 2017: proventi da partecipazioni a società, enti o OICR di dipendenti e amministratori (il cd. carried interest)
The Chiomenti Newsletter is now online: "Circular Letter of the Italian Revenue Agency No. 25/E of 16 October 2017: income from participation in companies, entities and undertakings for collective investments held by managers and employees (“carried interest”)” – Article 60 of the LawDecree No. 50/2017 provides for the tax regime applicable to the income from participation in companies, entities or undertakings for collective investments giving rise to enhanced economic rights, held by managers and employees. The Italian Revenue Agency issued Circular Letter No. 25/E of 16 October 2017 clarifying the scope of the tax provision relating to carried interest.
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