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Foreign insurance policies: fiscal treatment in Italy

Author

Listed:
  • Enzo Mignarri

    (Monte Paschi Fiduciaria)

Abstract

Foreign insurance policies with financial content, instruments very popular among financial operators, have several tax issues to be defined in the Italian framework. In particular, the questions concerning the taxation of foreign policies located in a European member State and the supply of such policies by a trust company

Suggested Citation

  • Enzo Mignarri, 2012. "Foreign insurance policies: fiscal treatment in Italy," BANCARIA, Bancaria Editrice, vol. 4, pages 46-52, April.
    • Handle: RePEc:ban:bancar:v:04:y:2012:m:april:p:46-52
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    File URL: http://www.bancaria.it/en/foreign-insurance-policies-fiscal-treatment-in-italy/
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    More about this item

    Keywords

    polizze assicurative; tassazione; contraenza fiduciaria;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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