competitività delle nazioni nel mondo globalizzato by Brenno Birckholz Da Silva
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competitività delle nazioni nel mondo globalizzato

competitività delle nazioni nel mondo globalizzato


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About the Book

Nel campo della fiscalità internazionale, si presume che le norme CFC portino generalmente a un effettivo aumento del costo del capitale. Sebbene sia innegabile l'esistenza di effetti correlativi tra la normativa antielusiva CFC e la modulazione artificiale del comportamento decisionale degli investitori, la direzione di questo comportamento ha mostrato parametri specifici nella recente analisi econometrica, nella misura in cui è stata considerata una combinazione di variabili, armonizzate agli standard delle diverse norme CFC, nei suoi diversi parametri. Da un punto di vista comportamentista, ciò conferma la conclusione che questa legislazione combatte efficacemente la diversione artificiale dei profitti all'estero. Inoltre, dimostra il potenziale riadattamento dell'ingegneria finanziaria delle multinazionali ai nuovi parametri dei limiti fiscali, in giurisdizioni a bassa tassazione ("tax trigger"). Infine, rivela che regole CFC diverse possono generare risultati altrettanto diversi, influenzando il comportamento economico-razionale degli agenti in varie modulazioni e prospettive.


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Product Details
  • ISBN-13: 9786205984703
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Width: 152 mm
  • ISBN-10: 6205984709
  • Publisher Date: 11 May 2023
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 141 gr


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