The taxation of financial assets held abroad by Italian residents

Enzo Mignarri
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Enzo Mignarri: Banca Monte dei Paschi di Siena

BANCARIA, 2012, vol. 12, 54-60

Abstract: The Italian legislator has introduced in 2011 a tax on financial assets held abroad by Italian residents. The Italian Revenue Agency has recently published an important document of interpretation of the rule concerned

JEL-codes: G20 H20 H21 H27 (search for similar items in EconPapers)
Date: 2012
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