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Italian financial transaction tax implications of the evolving regulatory landscape the exemption for market makers : an update Vittorio Salvadori di Wiesenhoff Electrónico

By: Salvadori di Wiesenhoff, Vittorio .

Material type: Article

ArticlePublisher: 2020Subject(s): OPERACIONES FINANCIERAS

| IMPUESTOS

| EXENCIONES TRIBUTARIAS

| MERCADOS FINANCIEROS

| ITALIA

In: Finance and Capital Markets v. 22, n. 2, 2020, 17 p. Summary: This article outlines the interrelations between the exemption for market-making activities under the Short Selling Regulation, as interpreted by the European Securities and Markets Authority (the ESMA), and the Italian financial transaction tax exemption available for market makers. The author considers in this respect the implications deriving from the November 2019 joint communication by the Commissione Nazionale per le Società e la Borsa (CONSOB) and the Bank of Italy concerning the ESMA Guidelines, the United Kingdom's exit from the European Union on 31 January 2020 and the three-month short selling restriction enacted by CONSOB in March 2020.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	FCM/2020/2-1 (Browse shelf)	Available		FCM/2020/2-1

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Resumen.

This article outlines the interrelations between the exemption for market-making activities under the Short Selling Regulation, as interpreted by the European Securities and Markets Authority (the ESMA), and the Italian financial transaction tax exemption available for market makers. The author considers in this respect the implications deriving from the November 2019 joint communication by the Commissione Nazionale per le Società e la Borsa (CONSOB) and the Bank of Italy concerning the ESMA Guidelines, the United Kingdom's exit from the European Union on 31 January 2020 and the three-month short selling restriction enacted by CONSOB in March 2020.

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Italian financial transaction tax implications of the evolving regulatory landscape the exemption for market makers : an update Vittorio Salvadori di Wiesenhoff Electrónico

By: Salvadori di Wiesenhoff, Vittorio.

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By: Salvadori di Wiesenhoff, Vittorio .