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Italy: Transfer pricing requirements for investment manager exemption

Guidelines to be followed by Italian investment managers of an investment vehicle that is a subsidiary or PE of a nonresident entity

March 11, 2024

The tax authority on 28 February 2024 issued transfer pricing guidelines—in connection with the investment management exemption—to be followed by Italian investment managers of an investment vehicle that is a subsidiary or a permanent establishment (PE) of a nonresident entity.

Read a March 2024 report [PDF 285 KB] prepared by the KPMG member firm in Italy

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