Press Room

This contribution analyzes the issue of the franking of OICR units regulated by the Budget Law 2023 in light of the clarifications provided by the Tax Administration in Circular No. 16/E of June 26, 2023.

In the light of the clarifications provided by the Tax Administration in Circular No. 16/E of June 26, 2023, with this contribution we intend to resume the points already dialogued in our previous article[1], pertaining to the franking of OICR units, in which, inter alia, our best interpretation was provided with regard to issues that the rule did not explicitly clarify.

Contribution by Francesco Assegnati and Andrea Motta