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The amendments to the taxation of financial instruments

Author

Listed:
  • Enzo Mignarri

    (Banca Monte dei Paschi di Siena)

Abstract

Recent legislation has significantly modified three aspects of the taxation of financial instruments and intermediaries in Italy: closedend real estate funds, stock options, taxation of social loans of cooperatives.

Suggested Citation

  • Enzo Mignarri, 2009. "The amendments to the taxation of financial instruments," BANCARIA, Bancaria Editrice, vol. 9, pages 59-64, September.
    • Handle: RePEc:ban:bancar:v:9:y:2009:m:september:p:59-64
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/1967/bancaria-n-9-2009
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    More about this item

    Keywords

    tassazione; fondi chiusi immobiliari; stock options; prestiti alle cooperative;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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