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Exchange Traded Commodities: characteristics and fiscal regime

Author

Listed:
  • Enzo Mignarri

    (Banca Monte dei Paschi di Siena)

Abstract

The process of innovation involves the introduction in the Italian market of new financial instruments, sometimes even before the adoption of a specific civil and fiscal discipline. This is the case of Exchange Traded Commodities, financial hybrid instruments traded on the Etf plus market of the Italian Stock Exchange. Etc may be compared to derivative instruments and are therefore subject to the same fiscal treatment.

Suggested Citation

  • Enzo Mignarri, 2009. "Exchange Traded Commodities: characteristics and fiscal regime," BANCARIA, Bancaria Editrice, vol. 10, pages 73-78, October.
    • Handle: RePEc:ban:bancar:v:10:y:2009:m:october:p:73-78
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/1968/bancaria-n-10-2009
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    More about this item

    Keywords

    innovazione finanziaria; Etc e regime fiscale;

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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