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TAX ALERT 2020/06

Amendments to the tax regime of dividends received by Italian non-commercial partnerships

The Tax Alert (please click on the following link to download pdf) describes the Italian tax regime applicable to dividends received by resident non-commercial partnerships (“società semplici”), an investment vehicle commonly used by private individuals, as amended by Law Decree no. 23 of April 8, 2020. The Tax Alert discusses, in particular, certain cross-border aspects of the regime. This new legislation could be subject to further amendments when the Law Decree will be converted into Law.