Journal of
Italian
Banking
Association

year 100
 

Archive » February 2016 » New Italian rules on taxation of medium-long term financing

New Italian rules on taxation of medium-long term financing

Enzo Mignarri
February 2016 - n. 1
Jel codes: H21, H29

The Italian decrees no. 145/2013 and 9/2014 have made significant changes to the substitute tax on medium and long term financing, making it voluntary and extending its scope to non banking intermediaries. Thus the new rules restore the original function of this tax, making easier the access to credit.

Interested in this paper?
Buy the issue