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Archive » September 2016 » Italian inheritance legislation for financial assets: tax treatment and the role of banks and insurance companies

Italian inheritance legislation for financial assets: tax treatment and the role of banks and insurance companies

Enzo Mignarri
September 2016 - n. 9
Jel codes: G23, K34, G20

The tax treatment of financial instruments regulated by the Italian inheritance legislation involves banks and insurance companies, which have a significant role towards beneficiaries, heirs of insured subjects and tax authorities.

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