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Archive » December 2012 » The taxation of financial assets held abroad by Italian residents

The taxation of financial assets held abroad by Italian residents

Enzo Mignarri
December 2012 - n°12
Jel codes: G20, H20, H21, H27

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

 

 

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