General section
Framework for the rules on the taxation of financial income
The investor residence. Tax havens and the change of residence
The principle of extraterritoriality and the taxation of non-residents
Capital income: definition, identification and determination
The other income of a financial nature: type and tax base
The distinction between qualified and non-qualified partecipation: current relevance
The taxation of capital gain
The distinction between stocks, bonds and atypical securities
The principle of attraction in the corporate income
The system of withholdings
The application of the levy by the intermediary
The taxation of foreign source investment income
The fiscal monitoring, the tax credit on income
earned abroad, the international conventions against double taxation
The automatic exchange of information: focus on Facta, Crs and Dac2. Impact on banking secrecy
Special section
Bank and postal deposits
Treasury bonds and others bonds
Repurchase agreements and securities lending transactions
The individual management of personal property
Mutual funds, Sicav, Sicaf, Etf and Etc
Real estate funds
Shares and similar securities
Derivative contracts
The savings insurance: insurance policies with financial content
The retirement pension funds and individual pension plans
Individual savings plans