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Merger between real estate investment trusts: tax neutrality and critical aspects

This contribution deals with the issue of the tax neutrality of merger transactions between real estate investment trusts in light of the position taken by the Italian Tax Authority (Agenzia delle Entrate) in its Answer to Interpello No. 208/E of 2023.

Attachments
DirittoBancario 02.17.2023160.7 KB
Andrea Motta
Francesco Assegnati