Direct Lending by Alternative Investment Funds: The Italian Regulatory and Tax Framework

Journal
Author
Salvadori di Wiesenhoff, V.; Meschia, G.
Country
Italy
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Italy has a comprehensive set of regulations that allows direct lending by alternative capital providers, which include Italian and EU alternative investment funds. This article outlines the conditions and formalities that these funds must satisfy before engaging in lending transactions in Italy, along with the applicable tax regime.