Recent Legislation on the Tax Regime Applicable to “Carried Interest”

Journal
Author
Serbini, S.
Country
Italy
Published Date
Issue
European Taxation 2019 (Volume 59), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This contribution describes article 60 of Law Decree No. 50 of 24 April 2017, which clarifies the regime applicable to “carried interest” compensation granted to managers and/or employees.