Italian Financial Transaction Tax Implications of the Evolving Regulatory Landscape: The Exemption for Market Makers

Journal

Author

Salvadori di Wiesenhoff, V.

Country

Italy

Published Date

22 December 2017

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2018 (Volume 20), No. 1

DOI

https://doi.org/10.59403/3v33e9v

Document

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This article outlines the interrelations between the exemption for market making activities under the Short Selling Regulation, as interpreted by the European Securities and Markets Authority (the ESMA), and the Italian financial transaction tax exemption available for market makers.

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Italian Financial Transaction Tax Implications of the Evolving Regulatory Landscape: The Exemption for Market Makers