lotta ai dispositivi ibridi Book by Andro Santana
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lotta ai dispositivi ibridi

lotta ai dispositivi ibridi


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About the Book

Il processo di globalizzazione ha portato alla liberazione delle frontiere, favorendo la circolazione di persone e capitali e portando allo sviluppo del fenomeno dell'evasione fiscale. L'effetto principale è stato quello di evidenziare le asimmetrie esistenti nei vari sistemi fiscali statali. I contribuenti approfittano di queste asimmetrie ricorrendo ad accordi ibridi per ridurre drasticamente o addirittura totalmente il loro carico fiscale. La lotta contro questi schemi è iniziata solo di recente, poco prima del 2010. È stata necessaria l'influenza dell'Unione europea, attraverso la Commissione europea, per far sì che le legislazioni nazionali prive di meccanismi, come quella francese, fossero costrette a introdurre strumenti per combattere gli schemi ibridi all'interno dei loro sistemi. La lotta ha subito un'accelerazione a partire dal 2012, grazie soprattutto alla soft law e ai numerosi rapporti dell'OCSE sull'argomento, ma ha avuto una vera e propria svolta con il piano d'azione BEPS e le successive firme degli accordi ATAD e ATAD 2, rispettivamente nel 2016 e nel 2017.


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Product Details
  • ISBN-13: 9786205946824
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Weight: 154 gr
  • ISBN-10: 6205946823
  • Publisher Date: 29 Apr 2023
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Sub Title: un passo avanti necessario
  • Width: 152 mm


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