L’attuazione “ragionata” delle raccomandazioni BEPS e della direttiva anti-elusione nell’ordinamento tributario italiano

Translated title of the contribution: [Autom. eng. transl.] The "reasoned" implementation of the BEPS recommendations and the anti-tax avoidance directive in the Italian tax system

Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The OECD reports on BEPS raise the question of the legislative revisions required in the project states to implement the various recommendations made by the Organization. On these premises, some reflection is required on the extent of the regulatory interventions for adjustment for Italy and their impact on the entire tax system of international relations. Unlike what has been observed in several fora, including international ones, it is believed that the national regulatory framework is already largely adequate - since the 2003 Reform - to deal with the erosion of the tax base and cross-border evasive behavior. This article therefore provides an analysis of the actions and interventions that are deemed necessary in the implementation of the BEPS recommendations and the Anti-Circumvention Directive.
Translated title of the contribution[Autom. eng. transl.] The "reasoned" implementation of the BEPS recommendations and the anti-tax avoidance directive in the Italian tax system
Original languageItalian
Title of host publicationPer un nuovo ordinamento tributario
EditorsC Glendi, G Corasaniti, C Corrado Oliva, P. dè Capitani di Vimercate
Pages605-621
Number of pages17
Publication statusPublished - 2019

Keywords

  • BEPS

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