Bank accounts and financial assets taxation, the new Italian rules

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2013, vol. 04, 48-54

Abstract: Current accounts and financial assets reports are subject in Italy to a stamp duty, which has recently been modified and has assumed the characteristics of a property tax

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