Based on a first draft of the Italian Budget Law for 2021 the Italian government is proposing an amendment to Article 27 of Italian Presidential Decree No. 600 of 29 September 1973 in order to provide that Italian-source dividends paid to collective investment funds compliant with Directive 2009/65/EC (“UCITS”) […] Click here to view original … Continue reading New proposed rules on dividends and capital gains for funds investing into Italy