The Resource Tax treatment of stock lending agreements
Tax treatment of stock lending agreements
Resource Information
The item Tax treatment of stock lending agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax treatment of stock lending agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses the Italian tax treatment of cross-border stock lending arrangements and addresses the uncertainties and issues concerning the Italian tax consequences of these instruments after entry into force of the 2003 Italian corporate tax reform and the changes to the applicable legislation as approved in November 2005 and effective as of 1 January 2006. Both the pre-2006 and the post-2006 treatment is described
- Language
- eng
- Label
- Tax treatment of stock lending agreements
- Title
- Tax treatment of stock lending agreements
- Language
- eng
- Summary
- This article analyses the Italian tax treatment of cross-border stock lending arrangements and addresses the uncertainties and issues concerning the Italian tax consequences of these instruments after entry into force of the 2003 Italian corporate tax reform and the changes to the applicable legislation as approved in November 2005 and effective as of 1 January 2006. Both the pre-2006 and the post-2006 treatment is described
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 8 (2006),
- http://library.link/vocab/creatorName
- Russo, R. (Raffaele)
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
- securities lending
- Label
- Tax treatment of stock lending agreements
- Label
- Tax treatment of stock lending agreements
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treatment-of-stock-lending/BHnSkH_j7vg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treatment-of-stock-lending/BHnSkH_j7vg/">Tax treatment of stock lending agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
