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Archive » May 2020 » Financial instruments and Italian inheritance legislation

Financial instruments and Italian inheritance legislation

Enzo Mignarri
May 2020 - n. 5
Keywords: Successioni e donazioni, strumenti finanziari, tassazione
Jel codes: G23, K34, G20

The tax treatment of financial instruments, within the general discipline relating to inheritance and donation tax, is affected by the lack of a unified and organic text of the current legislation. In this context, the problems affecting financial intermediaries and heirs assume significant relevance.

 

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