Participating financial instruments : opportunities and risks

Journal
Flora, P.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Participating financial instruments are one of the most interesting and often discussed categories of instruments introduced under the recent Italian company law reform. This article discusses such instruments and the tax regime applicable thereto.