The document discusses the non-applicability of a certain paragraph of an agreement to transactions involving Italian Bonds, specifically in relation to tax deductions or withholdings. It defines Italian Bonds as securities issued by the Italian government, local authorities, or other entities with special tax treatment under Legislative Decree no. 239 of 1996.
documents/vol00010-efta01353298-pdf.pdf
{"document_type":"legal","key_locations":["Italy"],"document_subtype":"agreement","key_organizations":["Italian government"],"reference_numbers":["Legislative Decree no. 239 of 1st April, 1996"]}