ADDITIONAL INFORMATION. The statements herein regarding taxation are based on the laws in force in Italy as at the date of this Final Terms and are subject to any changes in law occurring after such date, which changes could be made on a retroactive basis. The following summary does not purport to be a comprehensive description of all the tax considerations which may be relevant to a decision to subscribe for, purchase, own or dispose of the Certificates and does not purport to deal with the tax consequences applicable to all categories of investors, some of which (such as dealers in securities or commodities) may be subject to special rules. Prospective investors are advised to consult their own tax advisers concerning the overall tax consequences of their interest in the Certificates. Pursuant to Article 67 of Presidential Decree No. 917 of 22 December 1986 and Legislative Decree No. 461 of 21 November 1997, as subsequently amended, where the Italian resident Certificateholder is (i) an individual not engaged in an entrepreneurial activity to which the Certificates are connected, (ii) a non commercial partnership, (iii) a non-commercial private or public institution, or (iv) an investor exempt from Italian corporate income taxation, capital gains accrued under the sale or the exercise of the Certificates are subject to a 12.5 per cent substitute tax (imposta sostitutiva). Particular provisions apply to Certificates held or managed by a qualified intermediary; the recipient may opt for two different tax regime: (1) under the "risparmio amministrato" regime, Italian resident individuals holding the Certificates not in connection with an entrepreneurial activity may elect to pay the imposta sostitutiva separately on capital gains realised on each sale or redemption of the Certificates ; (2) under the "risparmio gestito" regime any capital gains realised by the Italian resident individuals holding the Certificates not in connection with an entrepreneurial activity who have entrusted the management of their financial assets, including the Certificates, will be included in the computation of the annual increase in value of the managed assets accrued, even if not realised, at year end, subject to a 12.5 per cent. substitute tax, to be paid by the managing authorised intermediary. Where an Italian resident Certificateholder is a company or similar commercial entity, or the Italian permanent establishment of a foreign commercial entity to which the Certificates are effectively connected...
ADDITIONAL INFORMATION. The statements herein regarding taxation are based on the laws in force in Italy as at the date of this Final Terms and are subject to any changes in law occurring after such date, which changes could be made on a retroactive basis. The following summary does not purport to be a comprehensive description of all the tax considerations which may be relevant to a decision to subscribe for, purchase, own or dispose of the Securities and does not purport to deal with the tax consequences applicable to all categories of investors, some of which (such as dealers in securities or commodities) may be subject to special rules. Prospective investors are advised to consult their own tax advisers concerning the overall tax consequences of their interest in the Securities. In accordance with the Italian tax regime currently in force, where the Italian resident Holder is (i) an individual not engaged in an entrepreneurial activity to which the Securities are connected, (ii) a non-commercial partnership with the exception of general partnership, limited partnership and similar entities, (iii) a non-commercial private or public institution, or (iv) an investor exempt from Italian corporate interest, premium and other income accrued during the relevant holding period are subject to a 20 per cent substitute tax (imposta sostitutiva) (20 per cent for interest, premium and other income accrued as of or following 1 January 2012) pursuant to the legislative decree 1 April 1996 n. 239. Where an Italian resident Holder is a company or similar commercial entity, or the Italian permanent establishment of a foreign commercial entity to which the Securities are effectively connected, interest, premium and other income arising from the Securities will not be subject to imposta sostitutiva, but must be included in the relevant Holder's income tax return and are therefore subject to Italian corporate tax. No Italian imposta sostitutiva is applied on payments to a non-Italian resident Holder of interest or premium relating to the Securities provided that, if the Securities are held in Italy, the non Italian resident Holder declares itself to be a non-Italian resident according to Italian tax regulations. Any capital gains realised by Holders included in the above (i) to (iv) from the sale of the Securities are subject to a substitutive tax (imposta sostitutiva) applied at a rate of 20 per cent. pursuant to the legislative decree 21 November 1997 n. 461 as amended from time to time.
ADDITIONAL INFORMATION. This paragraph contains information in relation to the tax regime concerning the purchase, possession, cession and exercise of the Securities. The following information is based on the Italian tax regime in force at the date of these Final Terms, save that the said tax regime remains subject to possible changes that could have retroactive effect. Therefore, the following information is not intended to be a complete analysis of all the tax consequences of the purchase, possession, cession and exercise of the Securities. Investors are recommended to consult their independent advisers with respect to the tax implications concerning the purchase, possession, cession and exercise of the Securities. In accordance with the Italian tax regime currently in force, the proceeds deriving from the sale and exercise of the Securities, gained by investors who are physical persons residents in Italy, when not in the context of a business activity have to be taken into account for tax purposes (a fini impositivi). In particular, pursuant to the legislative decree (21 November 1997 n. 461), that integrates the category of different income (redditi diversi) (as set out in art. 67 of D.P.R. 22 Decembers 1986, n. 917 (TUIR), as amended by the D.Lgs. 12 Decembers 2003, n. 344), the proceeds deriving from the cession and exercise of the Securities and received by physical persons resident in Italy, when not in the context of a business activity, are subject to a substitutive tax (un’imposta sostitutiva) of the income taxes (imposte sui redditi) applied at a rate of 12.50% and withheld from the tax substitute (sostituto di imposta). To conclude, it is highlighted that, with respect to the fiscal treatment of the income (redditi) deriving from the Securities, income that is not subject of a specific official ruling of the Financial management (Amministrazione finanziaria), could be the subject of implementation of future guidelines or official positions of the Financial management or of new legislative provisions that would allow the application to such income of a more disadvantageous tax regime for the investor compared with the one mentioned above. Particular provisions are applied to Securities held in a portfolio through a qualified intermediary to which the regime of either the so called "risparmio amministrato" (advisory accounts) or the so called “risparmio gestito” (discretionary accounts) is applied.
ADDITIONAL INFORMATION. This paragraph contains information in relation to the tax regime concerning the purchase, possession, cession and redemption of the Securities. The following information is based on the Italian tax regime in force at the date of these Final Terms, save that the said tax regime remains subject to possible changes that could have retroactive effect. Therefore, the following information is not intended to be a complete analysis of all the tax consequences of the purchase, possession, cession and redemption of the Securities. Investors are recommended to consult their independent advisers with respect to the tax implications concerning the purchase, possession, cession and redemption of the Securities. In accordance with the Italian tax regime currently in force, certain Italian investors receiving interest or proceeds deriving from the redemption of the Securities are subject to a substitutive tax (un’imposta sostitutiva) applied at a rate of 12.50% pursuant to the legislative decree 1 April 1996 n. 239. Any proceed deriving from the sale of the Securities is subject to a substitutive tax (un’ imposta sostitutiva) applied at a rate of 12.50% pursuant to the legislative decree 21 November 1997 n. 461 as amended from time to time. In the event that Securities are redeemed, in full or in part, prior to 18 months from their issue date, Italian resident Security-holders will be required to pay, by way of a withholding to be applied by the Italian intermediary responsible for payment of interest or the redemption of the Securities, an amount equal to 20 per cent. of the interest and other amounts accrued up to the time of the early redemption.
ADDITIONAL INFORMATION. Minimum investment in the Notes: - Minimum trading: RUB 70 000 (i.e. 1 Note)
ADDITIONAL INFORMATION. This paragraph contains information in relation to the tax regime concerning the purchase, possession, cession and redemption of the Securities. The following information is based on the Italian tax regime in force at the date of these Final Terms, save that the said tax regime remains subject to possible changes that could have retroactive effect. Therefore, the following information is not intended to be a complete analysis of all the tax consequences of the purchase, possession, cession and redemption of the Securities. Investors are recommended to consult their independent advisers with respect to the tax implications concerning the purchase, possession, cession and redemption of the Securities. In accordance with the Italian tax regime currently in force, interest is subject to a substitutive tax (un’imposta sostitutiva) applied at a rate of 12.50% pursuant to the legislative decree 1 April 1996 n. 239. Any other different proceed deriving from the sale and/or redemption of the Securities is subject to a substitutive tax (un’ imposta sostitutiva) applied at a rate of 12.50% pursuant to the legislative decree 21 November 1997 n. 461 as amended from time to time.
ADDITIONAL INFORMATION. Minimum Investment in the Notes: USD 2000 (i.e. 1 Note) - Minimum Trading: USD 2000 (i.e. 1 Note) - Location where the Prospectus, any Supplements thereto and the Final Terms can be collected or inspected free of charge in Italy:
ADDITIONAL INFORMATION. Minimum investment in the Notes: - Minimum trading: EUR 50 (i.e. 1 Note) EUR 50 (i.e. 1 Note) Solactive is a registered trademark of Solactive AG (the “Licensor”). The Silver Futures Long Index has been licensed to Société Générale for specific purposes. This product (the “Financial instrument”) is not sponsored, promoted, sold or supported by the Licensor. Nor does the Licensor offer any express or implicit guarantee or assurance either with regard to the results of using the Index and/or Index trade mark or the Index Price, at any time or in any other respect. The Index is calculated and published by the Licensor. The Licensor uses its best efforts to ensure that the Index is calculated correctly. Irrespective of its obligations towards the Issuer, the Licensor has no obligation to point out errors in the Index to third parties including, but not limited to, investors and/or financial intermediaries of the Financial instrument. The Licensor does not guarantee the accuracy and/or the completeness of the Silver Futures Long Index or any related data, and shall not have any liability for any errors, omissions or interruptions therein. Neither publication of the Index by the Licensor, nor the licensing of the Index or Index trade mark, for the purpose of use in connection with the Financial instrument, constitutes a recommendation by the Licensor to invest capital in said Financial instrument nor does it, in any way, represent an assurance or opinion of the Licensor with regard to any investment in this Financial instrument. In not event shall the Licensor have any liability for any lost profits or indirect, punitive, special or consequential damages or losses, even if notified of the possibility thereof. Solactive is a registered trademark of Solactive AG (the “Licensor”). The Silver Futures x2 Leveraged Index has been licensed to Société Générale for specific purposes. This product (the “Financial instrument”) is not sponsored, promoted, sold or supported by the Licensor. Nor does the Licensor offer any express or implicit guarantee or assurance either with regard to the results of using the Index and/or Index trade mark or the Index Price, at any time or in any other respect. The Index is calculated and published by the Licensor. The Licensor uses its best efforts to ensure that the Index is calculated correctly. Irrespective of its obligations towards the Issuer, the Licensor has no obligation to point out errors in the Index to third parties including, ...
ADDITIONAL INFORMATION. Starting Date: 03/04/2017 Minumum Salary: 800 EURO Net Monthly Ending Date: 30/09/2017 Maximum Salary: 1300 EURO Net Monthly Hours/Week: 20 Contract Type: Temporary PT Experience required: Up to 2 years Driving licence:B Education Skills required: Vocational Training / Apprenticeships Qualification required: Yes Accommodation provided: Yes Travel expenses: No Meals included:Yes Relocation covered: No APPLICATION DETAILS Last date for application: 30/03/2017 How to apply: Letter + CV to CONTACT EA CONTACT DETAILS Organisation: Bowellness Name: Xxxxxx Xxxxx Xxxxxx Address: Zip Code: 07100 City: Sassari Country: ITALY Phone: +00 0000000000 Fax: E-Mail: xxxxxxxx@xxxxxxxxxxxxx.xx Eures reference: 4903638 Last Modification Date: 08/02/2017 Number of Posts: 8 Place of work: ITALY, SASSARI Contact EuroAdviser: XXXXXX XXXXX XXXXXX XX DETAILS Description: Azienda operante nel settore del benessere ricerca per la stagione estiva Massaggiatori/trici qualificati nel settore estetico, da inserire in Centri Benessere/SPA e sale massaggio presso strutture turistiche della Sicilia, della Sardegna e della Toscana. Il/La candidato/a ideale avrà preferibilmente un'età compresa tra i 20 ed i 40 anni, parlerà un buon Italiano, Francese e Inglese molto buono, sarà una persona corretta, pulita e ordinata, dotata di buone capacità di comunicazione, empatia, flessibilità, volontà, dinamicità ed entusiasmo di lavorare. Inoltre si richiedono energia, sorriso e voglia di stare in mezzo alla gente. Necessaria esperienza almeno annuale nel ruolo. Si offrono contratto a tempo determinato pieno o parziale (20 h. settimanali) con valutazione da entrambe le parti al momento del colloquio e secondo ruolo e capacità , decorrenza verosimilmente dal 03/04/2017 al 30/09/2017, a seconda della data di apertura della struttura turistica. Retribuzione da €800 a €1.300 netti mensili, secondo capacità ed esperienza, vitto e alloggio e divisa.
ADDITIONAL INFORMATION. Currency of the Issue: EUR Entity keeping the records: the Paying Agent Information on the Underlying: Information on the Underlying is available on xxx.xxxxxxxx.xxxxxxxxxxx.xxx and on Reuters page <FTMIB1=COBA>.