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Roberto Egori, Fabio Balza, Sergio Merlino
On 30 December 2020, the Italian Parliament approved the 2021 Budget Law, which includes favourable tax provisions applicable to certain foreign undertakings for collective investment established in the EU and in white listed EEA countries (“EU/EEA UCIs”) deriving Italian-source dividends and capital gains on certain equity instruments (“New Tax Measures”). The New Tax Measures are key measures that will incentivise the equity investments by European funds in the Italian market and could support the filing of certain tax refund claims for past transactions.
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