February 2018

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2018 European Black List: what is it? A new European list of countries with the highest avoidance risk

The European Union is about to issue a new 2018 black list concerning countries with a preferential taxation system. The European Commission has indeed already started the procedure to define a list of non-cooperative countries, in order to help European Countries in the struggle against tax avoidance and the abuse of fiscal evasion. During the following months, some of the countries included on the new black list will be subject, on the basis of indications provided by the European countries, to careful and in-depth evaluation, in order to focus on those which are not compliant with European fiscal and tax provisions. The goal...

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Country reporting a misura di «stabili»

Ultimi giorni per la predisposizione del Country by Country Reporting (Cbcr). A seguito della proroga introdotta dal provvedimento del 11 dicembre 2017 le società controllanti italiane hanno tempo fino al 9 febbraio per inviare la rendicontazione per il 2016. Le disposizioni sono state introdotte in Italia dal Dm Economia e finanze del 23 febbraio 2017 , in attuazione della legge di Stabilità 2016 e della direttiva Ue 881/2016....

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