(Free) Fiscalitagrave; Internazionale – I sistemi antievasione tra gli Stati dellrsquo;Unione Europea (Italian Edition)


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Fiscalitagrave; Internazionale – I sistemi antievasione tra gli Stati dellrsquo;Unione Europea (Italian Edition)

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Author : Giuseppe Incarnato
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Description : Il libro egrave; un manuale tecnico operativo per gli specialisti del settore che sono impegnati nella lotta all’evasione fiscale internazionale nell’ambito dell’Unione Europea. Affronta e critica la dicotomia in essere tra gli Stati dell’Unione Europea nella regolamentazione dei fenomeni di evasione noncheacute; quelli di natura sanzionatoria. I sistemi di contrasto all’evasione fiscale internazionale vengono misurati sia sotto la dimensione del contribuente impresa sia sotto la dimensione delle singole azioni dei governi dell’Unione e della cooperazione internazionale tra gli stati membri. I diversi principi di formazione dell’imponibile rappresentano una barriere alla trasparenza che puo’ essere superata solo con un armonizzazione del sistema tributario comunitario verso un’unica piattaforma. Viene analizzata, altresigrave;, la misurazione del livello di evasione alla luce della recentissima BREXIT e le nuove opportunitagrave; di contrasto proprio alla luce del ridotto perimetro di campo comunitario che esclude il paradiso fiscale dell’Isola di Jersey, quello dell’Isola di Man.

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