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Exemption on dividends also applies to EU and EEA UCITs

Pursuant to the provisions of the Budget Law for 2021, the exemption on dividends and capital gains arising from qualified shareholdings is also applicable to direct investments into Italian companies by EU/EEA UCITs.

Source: Il Sole 24 Ore

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Il Sole 24 Ore 30.12.2020122.84 KB