Search

Your search keyword '"CORPORATE bonds"' showing total 1 results

Refine your results

1 results on '"CORPORATE bonds"'

1. NEW TAX RULES FOR BONDS ISSUED BY ITALIAN NON-LISTED CORPORATIONS: A FOREIGN INVESTOR'S VIEW.

Author

BRACCIONI, PATRIZIO, ACCILI, BERNADETTE, and GIOIA, DOMENICO

Subjects
CORPORATE bonds, FOREIGN investments, BONDS (Finance), TAX benefits, DOUBLE tax agreements, TAX withholding laws, CORPORATIONS
Abstract

The article discusses the implementation of tax rules for bonds that are issued by non-listed corporations in Italy as of April 2013, focusing on investments from non-resident investors under Italian Law 239 and withholding tax exemptions. Nations that have a Double Tax Treaty with Italy, which are known as white-list countries, are mentioned. The tax benefits associated with Article 32-issued bonds (mini bonds) are also examined.

Published
2013

Catalog

Books, media, physical & digital resources
See catalog results