EYEY

Italian Revenue Agency issue draft guidelines on asset management transfer pricing to support implementation of new Investment Management Exemption Regime

|Tax Alerts, Information Reporting, Legis ...|Italy
Italy

  • The Italian Revenue Agency has released for public consultation a draft set of transfer pricing guidelines containing specific asset management guidance aimed at supporting the implementation of the Investment Management Exemption Regime introduced by the Budget Law 2023.
  • The draft guidance mainly addresses a requirement that for the IME to apply the Italian tax resident asset/investment manager or…

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