The document discusses the applicability of paragraph II of an agreement concerning tax events related to Italian Bonds. It specifies that the paragraph shall not apply to transactions where Italian Bonds cease to be securities requiring tax deductions or withholdings. It defines 'Italian Bonds' as securities issued by the Italian government or local authorities, or other entities, subject to special tax treatment under Legislative Decree no. 239 of April 1, 1996.
documents/vol00010-efta01360272-pdf.pdf
{"document_type":"legal","key_locations":["Italy"],"document_subtype":"agreement","reference_numbers":["Legislative Decree no. 239 of 1st April 1996"]}