The Italian Tax Authorities, within the context of both of its military and civil roles, have been endowed with the right to carry out various kinds of inspections having the purpose to check and identify possible evasion or avoidance transactions, that might have been carried out by taxpayers.
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Il legislatore italiano ha prestato particolare attenzione agli sviluppi che si sono registrati, a livello internazionale, sul versante della lotta all’evasione e all’elusione fiscale. Le indicazioni OCSE in tema di documentazione nel transfer pricing sono state recepite nell’ordinamento nazionale con la Legge di stabilità 2016, che ha introdotto specifici obblighi di rendicontazione Paese per Paese a carico delle imprese multinazionali.
Il Decreto “sanzioni” (D.Lgs. n. 158/2015) ha profondamente rivisitato il sistema dei reati fiscali con una serie di interventi diretti a circoscrivere l’àmbito del penalmente rilevante a vantaggio delle sanzioni tributarie-amministrative.
Published in: TP Week
Date: 12.01.2016
“Never before has the international tax arena assumed such relevance,” said Piergiorgio Valente, managing partner of Valente Associati GEB Partners. “International and European tax policy have contributed to a change of behaviours, with an impact that affects both tax authorities and taxpayers.”
Published in: International Tax Review’s December/January double issue
With the final deadlines for the OECD’s BEPS Project falling at the end of this year, 2016 was always going to be a year dominated by questions about implementation. While BEPS-related activity is not the only issue on the horizon, that alone will ensure multinationals are kept busy over the next 12 months. Joe Stanley-Smith and Matthew Gilleard look through the peephole to analyse taxpayer hopes, fears and expectations for the year ahead.
Autore: Piergiorgio Valente
The article was published in the “Rivista Il fisco” (il fisco 47-48/2015). Dec. 2015
International transparency and cooperation within the tax arena are two fundamental principles that have become increasingly significant in the past few years and, as a consequence, the pressure exerted on non-cooperative States has been rising and so has the will to enhance the automatic exchange of information.
Published in the November 2, 2015 issue of Tax Notes International
Published in: Harvard Business Review
Grande Successo per la V Edizione del Premio Internazionale Le Fonti - CEO Summit & Awards, il riconoscimento di riferimento dell'eccellenza italiana legale e imprenditoriale celebrata l'11 e il 25 giugno a Palazzo Mezzanotte, sede di Borsa Italiana a Milano.
Dopo la sottoscrizione degli accordi con Svizzera, Liechtenstein e Principato di Monaco, l’Italia firma una Convenzione sullo scambio di informazioni in materia fiscale.
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