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Home Area Contenzioso-Tributario Problematiche specifiche del contendere IN MODIFICA LE LISTA RIGUARDANTI I PAESI INCLUSI NELLE BLACK LIST
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IN MODIFICA LE LISTA RIGUARDANTI I PAESI INCLUSI NELLE BLACK LIST PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Giovedì 12 Agosto 2010 14:24

Dopo lo scudo fiscale, ora il Ministero dell'Economia sta per modificare le black list ovvero le liste dei Paesi considerati "nella lista nera" dal punto di vista fiscale. In particolare le liste in modifica riguardano la lista:
- dei paesi in cui viene  stabilita la residenza delle persone fisiche (prima black list approvata nel maggio 1999);
- dei paesi per l'applicazione relativa alla normativa CFC  (seconda black list) approvata nel 2001;
- relativa ai paesi nei quali i costi sostenuti dalle imprese vengono considerati indeducibili (III lista approvata nel 2002).
Il Ministero inoltre ha previsto anche la modifica e l'integrazione della White list, ossia l'ammissione di paesi in precedenza esclusi, con i quali è possibile operare operazioni commerciali.

 

 

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