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STUDIO DORIGHELLI

ADEMPIMENTO COLLABORATIVO: NUOVE INDICAZIONI ADE–OIC SULLA GESTIONE DEL RISCHIO FISCALE


Con Provvedimento del 28 gennaio l'Agenzia delle Entrate ha aggiornato ed integrato le Linee guida in materia di gestione del rischio fiscale per le imprese che aderiscono al regime di adempimento collaborativo. Il regime, istituito nel 2015 e rafforzato con il Dlgs 221/2023, è rivolto ai contribuenti dotati di un efficace sistema integrato di rilevazione, misurazione, gestione e controllo del rischio fiscale e consente di avvalersi del dialogo preventivo con l?"Agenzia delle Entrate per la gestione delle questioni fiscali ritenute più delicate o caratterizzate da profili di incertezza. Le nuove Linee guida, risultato della collaborazione tra l?"Agenzia delle Entrate e l?"Organismo Italiano di Contabilità (OIC), sono indirizzate alle imprese che intendono aderire all?"adempimento collaborativo e che, di conseguenza, necessitano di una certificazione del sistema di controllo del rischio fiscale. I documenti forniscono indicazioni operative su due casistiche specifiche: la possibilità di retrodatare una Business Combination Under Common Control in ambito IFRS; il trattamento contabile e fiscale dei piani di stock option/grant da parte dei soggetti che applicano i principi contabili nazionali. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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