The document discusses the non-applicability of paragraph II of the Agreement (Tax Event) to any Transaction involving Italian Bonds, which are defined as securities issued by the Italian government or local authorities, or other entities, that receive special tax treatment under Legislative Decree no. 239 of 1st April 1996.
documents/vol00010-efta01456474-pdf.pdf
{"document_type":"legal","key_locations":["Italy"],"document_subtype":"agreement clause","reference_numbers":["Legislative Decree no. 239 of 1st April 1996"]}