Government sale restrictions
Italy's Law by Decree issued by the Ministry of Finance on May 4th 1999
Identifications of all Countries and Regions having a privileged tax regime
Article no. 1 – Countries having a privileged income-tax
Modified by: Law by Decree issued on July 27th 2010 Article no. 2 – issued by: Ministry of Economy and Finance
The following Countries and Regions are considered as having a privileged tax regime, in pursuance of the art. no. 2, paragraph 2-bis of the exclusive text on tax incomes,
approved with Law by Decree by the President of the Italian Republic on December 22nd 1986, no. 917:
Alderney (Aurigny)
Andorra (Principat d'Andorra)
Anguilla
Antigua e Barbuda (Antigua and Barbuda)
Antille Olandesi (Nederlandse Antillen)
Aruba
Bahama (Bahamas)
Bahrein (Dawlat al-Bahrain)
Barbados
Belize
Bermuda
Brunei (Negara Brunei Darussalam)
Costa Rica (Republica de Costa Rica)
Dominica
Emirati Arabi Uniti (Al-Imarat al-'Arabiya al Muttahida)
Ecuador (Repuplica del Ecuador)
Filippine (Pilipinas)
Gibilterra (Dominion of Gibraltar)
Gibuti (Djibouti)
Grenada
Guernsey (Bailiwick of Guernsey)
Hong Kong (Xianggang)
Isola di Man (Isle of Man)
Isole Cayman (The Cayman Islands)
Isole Cook
Isole Marshall (Republic of the Marshall Islands)
Isole Vergini Britanniche (British Virgin Islands)
Jersey
Libano (Al-Jumhuriya al Lubnaniya)
Liberia (Republic of Liberia)
Liechtenstein (Furstentum Liechtenstein)
Macao (Macau)
Malaysia (Persekutuan Tanah Malaysia)
Maldive (Divehi)
Maurizio (Republic of Mauritius)
Monserrat
Nauru (Republic of Nauru)
Niue
Oman (Saltanat 'Oman)
Panama (Republica de Panama')
Polinesia Francese (Polynesie Francaise)
Monaco (Principaute' de Monaco)
San Marino (Repubblica di San Marino)
Sark (Sercq)
Seicelle (Republic of Seychelles)
Singapore (Republic of Singapore)
Saint Kitts e Nevis (Federation of Saint Kitts and Nevis)
Saint Lucia
Saint Vincent e Grenadine (Saint Vincent and the Grenadines)
Svizzera (Confederazione Svizzera)
Taiwan (Chunghua MinKuo)
Tonga (Pule'anga Tonga)
Turks e Caicos (The Turks and Caicos Islands)
Tuvalu (The Tuvalu Islands)
Uruguay (Republica Oriental del Uruguay)
Vanuatu (Republic of Vanuatu)
Samoa (Indipendent State of Samoa).
Comics e Dintorni S.r.l. will not sell items or issue shipments to people living in the above – mentioned Countries or Regions, despite their possible presence on certain shipment forms.
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