The amendments to the taxation of financial instruments

Enzo Mignarri
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Enzo Mignarri: Banca Monte dei Paschi di Siena

BANCARIA, 2009, vol. 9, 59-64

Abstract: Recent legislation has significantly modified three aspects of the taxation of financial instruments and intermediaries in Italy: closedend real estate funds, stock options, taxation of social loans of cooperatives.

Keywords: tassazione; fondi chiusi immobiliari; stock options; prestiti alle cooperative (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 2009
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