1,721,010 research outputs found
I paradossi della deducibilità condizionata delle perdite da cessione pro soluto di crediti nel settore del credito al consumo
No full textImposte sui redditi – Reddito d’impresa – Credito al consumo – Crediti in sofferenza – Cessione “pro soluto” a società di factoring – Perdita su crediti – Deducibilità – Condizioni – Elementi certi e precisi – Prova – Necessita
Fusioni societarie e imposte sui trasferimenti: dal caso Bautiaa all'esperienza domestica
No full textFiscalità e tutela del paesaggio
No full textIl saggio ricostruisce le linee evolutive del rapporto tra fiscalità e tutela del paesaggio, attraverso una periodizzazione in tre fasi: i) la fase compresa tra l'entrata in vigore della Costituzione e l'avvio del processo di industrializzazione dell'Italia; ii) la fase che va dagli anni Settanta alla fine del Novecento; iii) la fase che si è aperta con l'inizio del nuovo secolo. In particolare, con riguardo alla terza fase, si illustrano i nuovi scenari nella prospettiva del principio di sussidiarietà, identificando il ruolo dei diversi attori: Europa, Stato, regioni, enti locali, società civile
Il privilegio di affiliazione tra diritto interno e diritto comunitario: il caso Denkavit
No full textIl "valore normale" nel transfer pricing: mercato rilevante e metodo del "confronto del prezzo".
No full textIl mercato come "misura". Il concetto di "valore normale". Prezzo di libera concorrenza e "dealing at arm's length"
I redditi "nomadi" delle società multinazionali nell'economia globalizzata
No full textThis paper focuses on the taxation of multinational enterprises’ (MNEs’) “nomadic” income. Aggressive tax planning techniques aimed to reduce the global tax burden of the MNEs – by shifting profits to low tax jurisdictions, or taking deductions in high-tax countries etc. – are not new. Artificial arrangements between parent and subsidiaries regarding intercompany pricing, the transfer of patent licensing rights, the hybrid situations or the abuse of thin-capitalization rules have all been well known instruments used to maximize the accumulation of profits in tax havens. However, in the age of globalization, the open economy features – as the free movement of capital, technological and telecommunication innovation developments, and the increasing importance of services, intangibles and digital transactions – facilitate the exploitation of these strategies, producing macroscopic scale-up effects of tax revenue erosion. Moreover, the international tax system, devised in the early 20th century – when foreign direct investment was largely a “brick and mortar” business – is outdated. Core concepts as “permanent establishment” and corporate residence” still refer to a “material” world, while in the new economy of the 21st century business activities may often be divorced from specific locations and physical presence. As a consequence, this framework has enabled the profit shifting by the detachment of tax location from the location of business activity. In particular, high-value unique intangible assets – easy to move and hard to value using the arm’s length standard – have a central role as profit drivers. The increasing globally integration of MNEs and the growing volumes of intragroup trade make these difficulties a significant fiscal problem. Recently, the economic and fiscal crisis has created a new climate regarding the fight against international tax avoidance and tax evasion by MNEs. A number of actions has been undertaken by national governments in order to protect their much-needed revenue. However, also multilateral instruments are necessary to address global economy’s issues in a coordinated and comprehensive manner. Among the different international institutions (G20, EU, UN, OECD, IMF), many initiatives are under discussion, as the OECD Action Plan on Base Erosion and Profit Shifting and the EU Action Plan to strengthen the fight against tax fraud and tax evasion
LE “GENERAL ANTI AVOIDANCE (ABUSE) RULES” IN ITALIA E NEL REGNO UNITO: UN’ANALISI COMPARATISTICA
No full textThe aim of this paper is the comparative analysis of the two General
Anti Abuse Rules introduced, in 2013 and 2015 respectively, in Italy and the
United Kingdom. For their chronological proximity, the two GAARs share the
same international climate, but express only partially convergent choices and
place themselves at different evolutionary stages. With regard to these rules, the
development of evolutionary processes induced by the combination of endogenous
and exogenous dynamics to individual national systems is frequently
noted. A method specification: given the breadth of the comparison front, the
main aspects of the two regulations will be selected, without pretense of comprehensiveness.
Particular importance will be given to the legislative policy profiles,
including in the historical-evolutionary dimension, and to the circulation of legal
models
La Corte Costituzionale ed il 5 per mille per il volontariato e la ricerca
No full text1. Premessa – 2. Breve “excursus” normativo. – 3. Sussidiarietà orizzontale e sovranità popolare. – 4. “Tax expenditures” e 5 per mille. – 5. La metamorfosi dell’imposta. – 6. L’infondatezza della tesi sulla natura del fondo
“Norme intruse” ed abuso dei decreti-legge: la dichiarazione di incostituzionalità per carenza “evidente” dei presupposti di necessità ed urgenza
No full text1. Premessa. – 2. Il difetto dei presupposti costituzionali di necessità ed urgenza come vizio in procedendo della legge di conversione. – 3. I limiti del sindacato di legittimità sul binomio decreto-legge/legge di conversione. – 4. Ancora sugli effetti della conversione in legge – 5. Il problema dell’omogeneità dell’oggetto del decreto-legge. – 6. Osservazioni sulla decretazione d’urgenza in materia fiscale. – 7. Conclusion
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