Etc fiscal treatment in the Italian market

Enzo Mignarri
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Enzo Mignarri: Banca Monte dei Paschi di Siena

BANCARIA, 2011, vol. 04, 49-55

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

Keywords: Etc; tassazione (search for similar items in EconPapers)
JEL-codes: G23 K34 (search for similar items in EconPapers)
Date: 2011
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