Tax exemption on dividends arising from direct investments by EU/EEA investment funds pursuant to article 1, paragraphs 631 and 632, of Law no. 178/2020 – Answer no. 327/2021 from the Italian Revenue Agency
06-04-2021
On May 11, 2021 the Italian Revenue Agency (Agenzia delle Entrate), with Answer no. 327, released a first document with clarifications on the tax exemption on dividends and capital gains on qualifying shareholdings arising from investments in companies residing in Italy for tax purposes.
Source: AIFI - Pubblicazione della Commissione Tax & Legal (link)
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| Pubblicazione AIFI 4.06.2021 | 454.41 KB |  |
Angelo Rocco Bonissoni