Italian Perspective on BEPS and Focus on Implementation of Action 13 of the BEPS Action Plan

• Autores: Piergiorgio Valente
• Localización: Intertax, ISSN 0165-2826, Vol. 44, Nº. 8-9, 2016, págs. 666-672
• Idioma: inglés
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• Resumen

  • Italy has been paying special attention, to recent developments in the struggle against tax evasion and avoidance. Many of the provisions recommended by the Organization for Economic Co-operation and Development within the context of the Base Erosion and Profit Shifting Project were introduced into, and enacted by, the National tax system, in particular, by effect of Legislative Decree No. 147 of 14 September 2015, which contained ‘Provisions setting forth measures for the development and the internationalization of enterprises’, and of Law No. 208 of 28 December 208 setting for ‘Provisions for the drawing up of the yearly and multi-year State Budget’.