Foreign insurance policies: fiscal treatment in Italy

Enzo Mignarri
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Enzo Mignarri: Monte Paschi Fiduciaria

BANCARIA, 2012, vol. 04, 46-52

Abstract: Foreign insurance policies with financial content, instruments very popular among financial operators, have several tax issues to be defined in the Italian framework. In particular, the questions concerning the taxation of foreign policies located in a European member State and the supply of such policies by a trust company

Keywords: polizze assicurative; tassazione; contraenza fiduciaria (search for similar items in EconPapers)
JEL-codes: G22 G28 (search for similar items in EconPapers)
Date: 2012
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