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How safe is the new Italian Investment Management Exemption safe harbour? — Orbitax Expert Corner
How safe is the new Italian Investment Management Exemption safe harbour?
1. The IME safe harbour in a nutshell
The 2023 Budget Law1 amended the domestic definition of permanent establishment ("PE") contained in Article 162 of the Italian Tax Code ("ITC")2 and introduced the Investment Management Exemption ("IME...
CountryItaly- Author(s)Raffaele Russo, Partner at Chiomenti.Nicola Vernola, Associate at Chiomenti.
- Updated1 October 2024
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