Abstract
This is the second piece of a two-part article dealing with certain regulatory and tax implications of Brexit (with or without a deal) for the banking and financial services industry. In the first part, the author considered the consequences of the loss of passporting rights in the event of a no-deal Brexit and examined the transitional provisions in both the European Union-United Kingdom Withdrawal Agreement and the emergency Brexit Decree enacted by the Italian government. In this second part, the author more specifically addresses the Italian tax consequences of Brexit for different banking and financial transactions.
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