This document outlines the tax obligations and conditions related to Buy/Sell Back Transactions involving Italian Bonds. It specifies the conditions under which withholding tax applies, the construction of the Buy/Sell Back Annex, and the treatment of income from Italian Bonds. It also details the responsibilities of the Buyer and Seller in relation to tax deductions and reimbursements.
doj/DataSet10/EFTA01456331.pdf
{"document_type":"legal","key_locations":["Italy"],"document_subtype":"contract","reference_numbers":["Presidential Decree no. 600 of 29th September, 1973","Decree of the Minister of Finance of the Republic of Italy dated 4th September, 1996","Legislative Decree no. 239 of 1st April, 1996"]}