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LA UE RIVEDE LA LISTA DEI PAESI NON COOPERATIVI A FINI FISCALI


Ad inizio ottobre 2022 la UE ha deciso oggi di aggiungere Anguilla, le Bahamas e le isole Turks e Caicos alla lista delle giurisdizioni non cooperative a fini fiscali. Alla luce di queste aggiunte, la lista dell’UE comprende adesso 12 giurisdizioni: Samoa americane Anguilla Bahamas Figi Guam Palau Panama Samoa Trinidad e Tobago Isole Turks e Caicos Isole Vergini degli Stati Uniti Vanuatu L’inclusione di Anguilla, delle Bahamas e delle Isole Turks e Caicos nella lista è motivata dal timore che queste tre giurisdizioni, che hanno tutte un’aliquota zero o solo nominale dell’imposta sul reddito delle società, attraggano utili senza un’attività economica effettiva. In particolare, non hanno dato seguito in modo adeguato a una serie di raccomandazioni del forum dell’OCSE sulle pratiche fiscali dannose (FHTP) in relazione all’applicazione dei requisiti in materia di sostanza economica, impegno che avevano assunto all’inizio di quest’anno. Dal 2020 il Consiglio Europeo aggiorna la lista due volte all’anno. La prossima revisione della lista è prevista nel febbraio 2023.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
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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:

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  • 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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