The special stamp tax on declared financial assets

Enzo Mignarri

BANCARIA, 2013, vol. 03, 63-69

Abstract: A special stamp tax has been introduced in Italy on financial assets declared on the basis of provisions regulating the «Scudo Fiscale» (Tax Shield Act). The new tax will apply to taxpayers who took advantage of the tax shield in the past and decided to keep the declared assets segregated

JEL-codes: G28 K34 (search for similar items in EconPapers)
Date: 2013
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