CM Tax – Italy – Update 2023

Country Manuals Tax – CM Tax – 

We would like to inform you that BRP Tax has updated its Country Manual Tax for the following jurisdiction:

> ITALY (TCM, TIM, PEM, BT Short and Tax Brief)

The Country Manual has been reviewed together with our local counsels to ensure that the content of all the documents remains accurate and up to date. The few changes/modifications concern:

Tax Country Manual (TCM) and Tax Investment Manual (TIM)
The chapter of Tax suitability for the direct line management of financial instruments is further developed with additional subsections on specific investment products.

Tax Private Equity Manual (PEM)
The PEM is supplemented by an additional chapter containing the tax suitability rating for each type of investment in foreign countries.

Tax Behaviour Template (BT Short)
The Tax Suitability Ratings in the Tax Behaviour Template is aligned with those contained in the TIM. This update is recommended if your subscription includes the digital solution.

Tax Brief
The Tax Brief is a summary of the TIM and is updated with general information on the taxation on investment products.

If these Tax Manuals are part of your subscription, you should now be able to access this new version on our Platform: mybrponline once you have logged in under the following search: