2,146 research outputs found
Scambio automatico obbligatorio di informazioni inerenti i ruling preventivi transfrontalieri e gli accordi preventivi sui prezzi di trasferimento (APA)
No full textAnalisi della Direttiva 2015/2376/UE inerente lo scambio automatico di informazioni in relazione ai tax rulings e comparazione con l'impatto del progetto BEPS
CAMBIO DI PROSPETTIVE SULLO SCAMBIO DI INFORMAZIONI: ATTUALITÀ ED EVOLUZIONE DELLO SCENARIO EUROPEO E ITALIANO
No full textAnalisi del cambio di prospettive operato dalla disciplina dello scambio di informazioni a livello nazionale, europeo ed internazionale
Compliance of financial intermediaries in the new era of exchange of information between tax authorities
No full textAn analysis of financial intermediaries' role within the exchange of information discipline
Compliance degli intermediari finanziari nella nuova era dello scambio di informazioni tra Amministrazioni finanziarie
No full textLa disciplina dello scambio di informazioni, di recente emanazione ed implementazione, costituisce una nuova chiave di volta nella lotta avverso i fenomeni di evasione ed elusione fiscale. Nel corso dell’iter evolutivo che ha portato alla definizione dell’attuale sistema, il ruolo degli intermediari finanziari è assurto progressivamente quale centro di bilanciamento di interessi e responsabilità, trovandosi a dover, da un lato, garantire un’efficace collaborazione con le Amministrazioni finanziarie e, dall’altra, tutelare la posizione del contribuente. Nel presente elaborato dottorale, sulla scorta di un approfondito studio della tassazione sul risparmio e del rilievo degli intermediari finanziari in tale ambito, si è proceduto ad una disamina del progressivo sviluppo della disciplina dello scambio in generale, condotta sia a livello internazionale (nella specie, adottando come riferimento, la Confederazione elvetica) sia a livello euro-unitario (avendo riguardo, talvolta, al sistema domestico italiano), con particolare focus sulla veicolazione automatica dei dati fiscalmente rilevanti. Tale studio ha consentito di evidenziare le relazioni sussistenti tra i fenomeni di erosione della base imponibile, operati, in particolare, nei cd. paradisi fiscali e nei centri offshore, e la partecipazione degli intermediari finanziari, vagliandone doveri e responsabilità previsti, in primis, dalla disciplina antiriciclaggio e, soprattutto, dal neo-coniato sistema di trasmissione delle informazioni. Ne è conseguita una valutazione sulle ridondanze e sulle lacune normative che si pongono quali cause preclusive ad un miglioramento dell’intero framework operativo. In particolare, si è cercato di chiarire quali siano, di fatto, gli obblighi cui gli intermediari medesimi sono soggetti e quali conseguenze siano previste in caso di violazioni sia nei confronti delle Amministrazioni finanziarie competenti sia dei singoli contribuenti. La posizione di questi ultimi ha dato adito a riflessioni di più ampio respiro: gli stessi, si è rilevato, si trovano ad essere sicuramente sprovvisti di uno schema di tutele sufficienti, sicché, alla stregua di un’analisi delle più recenti sentenze rese dalla Corte di Giustizia e della Corte di Strasburgo, si sono evidenziate le questioni maggiormente ostiche, proponendone possibili soluzioni.This doctoral thesis deals with the compliance of financial intermediaries with their new duties regarding the exchange of information between tax authorities. Indeed, this new operative framework represents a milestone in the fight against tax evasion and - overall - tax avoidance. The role of financial intermediaries has grown on both the international and the European level, representing, nowadays, the core of the balancing process between duties and liabilities: indeed, on the one hand, they have to assure fiscal administration an effective cooperation and, on the other hand, taxpayers’ rights had to be guaranteed. On the basis of a deep study about the taxation of saving income, with a focus on the role of financial intermediaries in this context, the analysis conducted has followed the evolutional iter of the whole discipline, leading to a comparison between the implementation at the international level, especially in Switzerland, and at the European one (having regard also to the Italian tax system) and a theorisation of the transmission of foreseeable relevant information. In this way, it has been possible to underline the strong relation existing between the base erosion and profit shifting phenomenon, which is widely spread in tax havens and offshore centres, and the presence of financial intermediaries, which are subject both to the anti-money laundering and the exchange of information disciplines. By comparing different schemes, shared traits are identified as well as areas with potential for convergence: joined in a single mechanism these parallel frameworks would be more efficient. At the same time, even through a study of the European Court of Justice and the European Court of Human Rights’s decisions, the present work aims to come up with a solution for carefully balance the opposing interests of taxpayers to protect their rights and the States to strengthen their taxing powers
Elementi di diritto tributario iraniano
No full textIl presente volume costituisce una traduzione non ufficiale del report "Irania Tax Law" curato dal Dipartimento studi e ricerche dell'INTA (Iranian National Tax Administration) nel 2010
Lo scambio di informazioni in materia tributaria
No full textL’opera approfondisce la rilevanza fondamentale che, nell’ambito delle prospettive più ampie di riforma del sistema tributario, assume l’analisi giuridica dell’elusione e dell’evasione fiscale, sia a livello nazionale che internazionale, con particolare riferimento ai più recenti strumenti normativi di contrasto, al fine di verificare ipotesi di coordinamento e razionalizzazione degli stessi
"The love that made hell, paradise." Ouida re-writing the Paolo and Francesca theme in Held in Bondage
No full textThe bestselling Victorian author Ouida reveals in her novels, and, in particular, Held in Bondage, an extraordinary knowledge od Dante, by using characters and themes from the Commedia. The Paolo and Francesca theme actually constitutes part of the plot of the novel and is to be found in many of her other works, short stories and non-fiction writing
The first winter of social distancing improved most of the health indexes in a paediatric emergency department
No full textAIM: We compared visits to a tertiary level paediatric emergency department (PED) in Italy, during winter 2020–2021, when COVID‐19 social distancing measures were in place, with winter 2019–2020. METHODS: This was a retrospective analysis of an electronic database. We obtained the number of visits and the ages, main complaints, triage codes, discharge diagnoses and outcomes of patients who accessed the PED from the 1 October 2020 to 28 February 2021. These were compared to the same period in 2019–2021. RESULTS: Visits fell by 52%, from 10982 in 2019–2020 to 5317 in 2020–2021 (p < 0.0001). The reductions were 52% in neonates, 58% in infants, 53% in toddlers, 61% in preschool children, 48% in school children and 46% in adolescents. Non‐urgent and urgent triage codes declined. Respiratory and gastrointestinal infections fell by 72% and 71% respectively. Injuries declined by 42%, mainly among adolescents. Accidental intoxication, psychiatric symptoms and substance or alcohol abuse declined by 24%, 33% and 64%. Hospital admissions reduced by 8% and admissions to intensive care fell by 29%. CONCLUSION: During the first winter of pandemic social distancing visits to an Italian PED fell by 52%, with higher reductions in younger children and infants, and hospital admissions fell by 8%
HERStory Makers 2023: Francesca Fotheringham
No full textFrancesca Fotheringham is a postdoctoral research associate at the University of Edinburgh studying educational psychology with a focus on neurodiversity. She took part in HERStory Makers 2023.What is HERStory Makers?HERStory Makers is a social media competition for female-identifying early career researchers to share their research, their career journeys, and to inspire the next generation. Winners are selected by public vote. HERStory Makers is also part of EXPLORATHON, Scotland's contribution to European Researchers' Night.In 2022-23, EXPLORATHON Francescasupported by the Engineering & Physical Sciences Research Council [grant number EP/X020762/1].Author contributions to contentFrancesca conceived, planned, and recorded the video content. Kirsty Ross edited the video content to insert HERStory Maker credits, added subtitles, and reduce video length to below Twitter/X limit of 2 mins and 20 secs.</p
Predicting patients' readmission: do clinicians outperform a statistical model? An exploratory study on clinical risk judgment in mental health
No full textThis study explores whether clinicians or a statistical model can better identify patients at risk of early readmission and investigates variables potentially associated with clinicians' risk judgment. We focus on a total of 142 patients discharged from acute psychiatric wards in the Verona Mental Health Department (Italy). Psychiatrists assessed patients' risk of readmission at 30 and 90 days postdischarge, predicted their postdischarge compliance, and assessed their Global Assessment of Functioning (GAF) score at admission and discharge. Clinicians' judgment outperformed the statistical model, with the difference reaching statistical significance for 30-day readmission. Clinicians' readmission risk judgment, both for 30 and 90 days, was found to be statistically associated with predicted compliance with community treatment and GAF score at discharge. Clinicians' superior performance might be explained by their risk judgment depending on nonmeasurable factors, such as experience and intuition. Patients with a poorer GAF score at discharge and poor assumed compliance were predicted to have a higher risk of readmission
- …
