Exchange Traded Commodities: characteristics and fiscal regime

Enzo Mignarri
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Enzo Mignarri: Banca Monte dei Paschi di Siena

BANCARIA, 2009, vol. 10, 73-78

Abstract: The process of innovation involves the introduction in the Italian market of new financial instruments, sometimes even before the adoption of a specific civil and fiscal discipline. This is the case of Exchange Traded Commodities, financial hybrid instruments traded on the Etf plus market of the Italian Stock Exchange. Etc may be compared to derivative instruments and are therefore subject to the same fiscal treatment.

Keywords: innovazione finanziaria; Etc e regime fiscale (search for similar items in EconPapers)
JEL-codes: G11 G23 K34 (search for similar items in EconPapers)
Date: 2009
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