The Italian budget law 2023 has introduced the so-called ‘Investment Management Exemption’ in order to give certainty to Investment Fund Management practices, with a particular focus to remove the risk for a permanent establishment in Italy for a non-Italian resident fund.
The Italian government approved on 16 March 2023 a delegation law, which indicates the guidelines for the reform but does not deal with fundamental implementation issues such as the level of tax rates, which is the subject of implementing decrees.
Our Firm “Private Clients” practice provides a multi-jurisdiction professional services for global relocation and immigration, providing all tax&legal services, including yearly compliance, with the cooperation of our offices in London, Milan, Lugano and Singapore.
Belluzzo Mercanti welcomes the opportunity to contribute to the public consultation on the draft Circular Newsletter published by the Italian Revenue Agency concerning trusts’ direct and indirect taxation in Italy
Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.
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