Italian tax treatment of trading on line operations

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2017, vol. 5, 57-63

Abstract: The Italian Revenue Agency has repeatedly regulated some aspects of the tax treatment of on line trading operations, in particular related to the role of financial intermediaries

JEL-codes: K34 O23 O24 (search for similar items in EconPapers)
Date: 2017
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