European Taxation, Foreign investment funds: change in tax regime for dividends and capital gains

Foreign Investment Funds: Change in Tax Regime for Dividends and Capital Gains • Our Ottavia Orlandoni and Giuseppe Moramarco, in the article published on IBFD, European Taxation, 2021 (Volume 61), No. 5, analyzed the impact of the 2021 legislative changes concerning the taxation regime for dividends and capital gains applicable to foreign undertakings for collective investment (UCIs): https://lnkd.in/gjqEUvX