Journal of
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Archive » December 2016 » Etf characteristics and fiscal treatment in Italy

Etf characteristics and fiscal treatment in Italy

Enzo Mignarri
December 2016 - n. 12
Jel codes: G15, G23, H20

Exchange Traded Funds, available to Italian investors in September 2002, have become successful over time for both institutional and retail investors because of their fundamental characteristics – simplicity, transparency, flexibility, low cost and low issuer risk. A complete analysis of their fiscal aspects is clearly necessary.

 

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