| Author: | Galli, C. |
| Title: | Procedure for refunds of tax on state bonds for non-residents |
| Journal: | European Taxation
1994 : VOL. 34:5, p. 159-160 |
| Index terms: | ITALY BONDS TAXATION |
| Language: | eng |
| Abstract: | Italian state bonds are very popular among Italian private investors. They grant high returns without risk and a favorable tax treatment. The aim of the new rules is to speed up the application of treaty provisions, to reduce manual handling of paperwork and checking by the tax authorities, to monitor investment activities, to test whether objective and subjective requirements are met by the recipients and to facilitate exchanges of information with foreign tax authorities through the use of data transfers. |
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