Illegal Activity
none
Blackmail
none
Date
1996-04-01
Document Type
legal filing
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:41
Summary
This legal document defines the term "Italian Bonds" and clarifies the application of a "Tax Event" in relation to these bonds and other securities. It references Legislative Decree no. 239 of 1st April, 1996, which grants special tax treatment to these securities.
Metadata
- Subject
- Tax Event and Italian Bonds
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0038062
- Date
- 1996-04-01
Notable Quotes 2
paragraph I I of the Agreement (Tax Event) shall not apply to any Transaction by virtue of any Italian Bonds ceasing to be Securities in respect of which a deduction or withholding on account of Italian tax is required to be made in respect of a payment of Income to such an owner as is referred to in subparagraph (i) above.
For the purposes of this paragraph "Italian Bonds" means any Securities which are issued by the Italian government or local authorities (or the Securities which for Italian tax purposes are treated likewise) or by other entities and to which the provisions of Legislative Decree no. 239 of 1st April, 1996, as amended, granting a special tax treatment will apply.
Financial Information
Assets:
- Italian Bonds
- Securities
Raw Analysis JSON
click to expand
Themes
Financial transactions/money flowLegal matters/litigation
Organizations 2
Italian governmentlocal authorities
Locations 1
Italy
Text Analysis
- Tone
- Professional
- Purpose
- To define the application of a Tax Event in relation to Italian Bonds and Securities.
- Significance
- This document clarifies the tax treatment of Italian Bonds and Securities within the context of a broader agreement.
File Info
- File Name
- EFTA01353617.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:41:04.208139
- DOJ Source
- View on DOJ