Journal of
Italian
Banking
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year 100
 

Archive » November 2017 » The taxation of personnel incentive plans

The taxation of personnel incentive plans

Enzo Mignarri
November 2017 - n. 11
Jel codes: H25, O15, J5

On 24 April 2017, the Italian Government introduced a new tax regime addressing carried interest and similar arrangements that involve shares, quotas units and other financial instruments. The new legislation makes Italy more attractive to fund management companies and top executives.

 

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