Ho avuto conferma ieri dal desk finanza di Unicredit che le nuove Tier 1 sono considerate titoli atipici e quindi tassate definitivamente al 27%•
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
fatemi capire : Unicredit emette un prospetto (l'ultimo XS0527624059) in cui spiega che il titolo va tassato al 12,5% e poi sono i primi a tassarlo (senza motivo) al 27% ??
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
![Sono confuso :-? :-?](/images/smilies/icon_confused.gif)
oppure tassano il loro al 12,5% e quelli degli altri (Intesa e' fotocopia nei punti salienti) al 27%
Siamo alla follia ..riesci a chiedere maggiori spiegazioni ?? (forse intendono che i perpetual che rispettano le future norme di Basilea 3 , ad esempio loss absorption definitiva , saranno tassati al 27% ?)
Pagina 104 del prospetto XS0527624059 21 luglio 2010
The Italian tax authorities have clarified (Revenue Agency Circular No. 4/E of 18 January 2006) that bonds may have a maturity which is not scheduled at a specific date, but it is linked to the maturity of issuing company or to the liquidation thereof, if the company has been set -up with an undetermined
maturity pursuant to Article 2328 (2), No. 13 of the Italian Civil Code.
Where the Notes have an original maturity of at least 18 months and an Italian resident Noteholder is :
(a) an individual not engaged in an entrepreneurial activity to which the Notes are connected (unless he has opted for the application of the risparmio gestito regime – see “—Capital Gains Tax” below),
(b) a non-commercial partnership, (c) a non-commercial private or public institution, or (d) an investor exempt from Italian corporate income taxation, interest, premium and other income relating to the Notes, accrued during the relevant holding period, are subject to a withholding tax, referred to as “imposta sostitutiva”,
levied at the rate of 12.50 per cent. In the event that the Noteholders described under (a) and (c) above are engaged in an entrepreneurial activity to which the Notes are connected,
the imposta sostitutiva applies as a provisional tax.
The Issuer accepts responsibility for the information contained in this Prospectus and declares that, to the best of its knowledge, having taking all reasonable care to ensure that such is the case, the information contained in this Prospectus is in accordance with the facts and contains no omission likely to affect its import.