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Etc fiscal treatment in the Italian market

Author

Listed:
  • Enzo Mignarri

    (Banca Monte dei Paschi di Siena)

Abstract

Exchange Traded Commodities do not have a specific fiscal discipline in Italy. For this reason the Italian Revenue Agency has provided indications about their tax treatment, thus overcoming the uncertainties of the operators and promoting the development of these instruments in the Italian market

Suggested Citation

  • Enzo Mignarri, 2011. "Etc fiscal treatment in the Italian market," BANCARIA, Bancaria Editrice, vol. 4, pages 49-55, April.
    • Handle: RePEc:ban:bancar:v:04:y:2011:m:april:p:49-55
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/2474/bancaria-n-4-2011
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    More about this item

    Keywords

    Etc; tassazione;

    JEL classification:

    • 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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