Italian Voluntary Disclosure
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Italian Voluntary Disclosure Vincenzo Renne
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Transcript of Italian Voluntary Disclosure
Italian Voluntary Disclosure
Vincenzo Renne
why
(at last)
examin in depth…
reasons:
international fiscal transparency, Oecd’s CRS, Maat, …
self-laundering offence
cash payments limitations
patrimonial-expense-income coherence
trade off:
succession taxes
financial and patrimonial taxations
VD’s costs versus self-laundering offence
fiscal monitoring and reversal burden of proof
international fiscal transparengy agreementsand self-laundering offence
fiscal optimization vs tax evasion
more and more fiscal verifications, self-laundering offence
restrictions of (italian and international) bank secrecy
reversal burden of proof
achieve fiscal minimizationmaintaining the legal compliance
fiscal presumptions of italianresidence
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