The taxation of personnel incentive plans

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2017, vol. 11, 56-63

Abstract: 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

JEL-codes: H25 J5 O15 (search for similar items in EconPapers)
Date: 2017
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