Italy: Guidelines for IFTT declaration, payment and record-keeping obligations
The Italian Inland Revenue Agency has published an English version of Regulation N. 2013/87896, the guidelines for the declaration, payment and record-keeping obligations related to the Italian Financial Transaction Tax (IFTT).
This is further to our Taxflash T13056, dated 24 July 2013, highlighting the main provisions of the Measure of the Italian Revenue Agency with regard to the IFTT.
The English version of the Regulation is available for download from the website of the Italian Revenue Agency.
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