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Developments in administrative practice after the Circular Letter No. 6/E of March 30, 2016 issued by the Italian tax authority

Agenzia delle Entrate (Italian tax authority), as disclosed under their Circular Letter No. 6/E, 2016, examined the tax implications of leveraged buyout transactions towards a system-wide perspective. LBO, as is well known, is in fact the most widely used transaction model in private equity acquisitions..

Source: Quaderno AIFI No. 46

The full version of “Quaderno AIFI” may be purchased online in PDF or paper format from the website www.egeaonline.it

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Abstract Quaderno AIFI 46231.68 KB