The document discusses the non-applicability of a tax event clause to transactions involving Italian Bonds, which are defined as securities issued by the Italian government or local authorities, or other entities with special tax treatment under Legislative Decree no. 239 of 1996.
documents/vol00010-efta01353617-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"]}