Panama, "fiesta" per i capitali in fuga dall'Italia. Parla il "guru" delle società off-shore
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Nvvoekro 46/6</64>6 Tnbo = N4: Jcpyrkb`t © Nvvoekro Gofrunry 6<, 64>6 >=?4 pi / Tcworol fy \OJENWKN / @K Jcpy Volujol tc <0% grci crkbkena tc gkt aottor pnbo GKENE]N O VOBCAO WOEOVLÁ 6< GOFFVNKC 64>6 : ka gnttc Wk nb bk c ke ue c lo ba k Ztntk pkû cpnj`k por k icvkioetkgkenezknrk Bnrnetktc necekintc jcipaotc= jce >.>04 ourc sk jcstktuksjo uen scjkotäosoetnsso, kevostoelcnaioec >2?ikan lcaanrk sk cttkoeo nej`o ka pnssnpcrtc acjnao Ztkio pnranec lk ?> ikaknrlk lk lcaanrk lopcsktntk LNAECZ\VC KEWKN \C N T NENIN JK\[ EOAACZJNWC ej`o suaao jcsto lk Tnenin sk à nffnttutc ac tsuenik loaan jrksk ojcecikjn. _e jn- tnjaksin njjcatc jcio uen foeolk- zkceo= bak kevostkioetk ostork scec ako- vktntk lnbak >,2 ikaknrlk lk lcaanrk loa 644; nk 6,? loa 64>>. À ue icelc naan rcvosjkn quoaac lk Tnenin Jkty, an jnpktnao icelknao lok pntrkicek cgg-s`cro. Ka pnrnlksc osoetnsso pcpcantc ln >64 kstktutk fnejnrk eok qunak iottoro na skjurc quok qunttrkek j`o, por stnro naa‛Ktnakn, a‛Nboezkn loaao Oetrnto vcrroffo gnr oiorboro lnbak nfkssk loaa‛ojcecikn ke eorc. Bak osportk loa rnic rkjovcec lnaa‛K- tnakn cbek boeoro lk rkj`kostn. Lnaa‛k- lrnuakjc lk :0 neek j`o ece sn pkû «jcio ensjceloro ‚ sk aobbo eoaa‛ua- tkin inka inelntn n ue‛nboezkn trk- futnrkn pnenioeso ‚ ka gntturntc ke eorc j`o rnpprosoetn luo torzk loa ikc rollktc ronao lk 644ikan ourc na- a‛neec¸. Gkec na loetkstn lk Fcacben «jce :4 neek lk osporkoezn, spcsntc jce uen lcjoeto uekvorsktnrkn= vcr- rok trcvnro ka iclc ‚ sjrkvo eoa gnx n p- poen trnsiossc ‚ por trnsgorkro an prcprkotä loaac stulkc iolkjc ke ue Tnoso j`o ece jk rnpkek jce ao tnsso¸. _en rkspcstn sk trcvn qunsk soipro. «An gnjkaktä lk jronzkceo o bostkceo loaao scjkotä o gcelnzkcek lk lkrkttc pnenioeso ‚ kegcrin ac stulkc ao- bnao Loaa‛Nkutc, jce solo n Vcin, Fu- jnrost, \nkwne o Tnenin ‚, à uec struioetc n lkspcskzkceo lk ki- proelktcrkn o prkvntk ece scac jcio iozzc cporntkvc, in nej`o por an prctozkceo loa pntrkicekc¸. Lna >;:6 Tnenin à ka pnrnlksc gksjnao por netcecinskn, ue "tnx `nvoe" lkvoe- tntc uec lok inbbkcrk joetrk gkene- zknrk loa icelc. Ztkio soikuggkjknak (ao nutcrktä acjnak, kegnttk, ece gcrek- sjcec quostc boeoro lk kegcrinzkc- ek) pnranec lk lopcsktk fnejnrk por catro ?> ikaknrlk lk lcaanrk. Ao scjkotä cgg-s`cro lk Tnenin cg- grcec nk scjk ka pkû jcipaotc necek- intc. Cpornelc ln ue torrktcrkc "gucrk fcrlc" sk rkosjo n akiktnro an rospcesnfkaktä lobak nzkcekstk tn- baknelc c nzzornelc ka jnrkjc gksjnao. Nbak ktnaknek gnro fuskeos s tr n ue brnt- tnjkoac o ue j`kcsjc lk gruttn trcpk- jnao pknjo pnrojj`kc. Cbek neec qun- sk >?ikan ecstrk jceenzkcenak sk ro- jnec suaao jcsto n pcj`k pnssk lna jo- aofro Jnenao envnao. Ka ::% lk ossk, stnelc na joetrc lk stntkstkjn pnen- ioeso, nrrkvn por nggnrk. O bak nggnrk n Tnenin sk gneec scprnttuttc ke fne- jn. Ka 6<,?% loa jnpktnao strnekorc sfnrjntc eoa 64>> à stntc lostkentc na sottcro loa jrolktc, ka >7,<% vorsc an ]cen Grnejn lk Jcace, ka ?;,>% à nl natro nttkvktä kiproelktcrknak prkvnto, trn juk ao ikbaknkn lk gkenezknrko cgg- s`cro. Ao tnrkggo, loa rostc, kevcbaknec. Tor jcstktukro uen scjkotä n tnsso zorc «ka prozzc, ke rnppcrtc nk vnetnbbk ‚ lk- jcec k aobnak loaan "Cpi Jcrpcrn- tkce", spojknakzzntn ke "naaobbork- ioetc" gksjnao ‚ à krrkscrkc= >.>04 ou- rc tuttc jciprosc¸. An bostkceo `n jcstk naan pcrtntn lk j`kuequo= pcjc pkû lk >?4 ourc a‛neec por an loaobn boeornao ectnrkao o ka pnbnioetc lk uen kipcstn neeunao uekjn por jkr- jn ?44 lcaanrk (:;4 ourc) n pnrtkro lna sojcelc neec lk nttkvktä. Ekoet‛natrc. Ka trujjc j‛à, in à prosscj`ë kipcs- skfkao voekreo n jnpc. Iorktc lk ue skstoin ecrintkvc j`o fakeln k ec- ik lobak kevostktcrk-ovnscrk nttkrnelc jnpktnak jce tnrkggo por cbek tnsjn. Na- ao nutcrktä acjnak k ecik ece ketoros- snec. Ao scjkotä pnenioesk ece `neec cffakbc lk prosoetnro fkanejk eë lkj`knrnzkceo lok rollktk o pcs- scec ossoro niikekstrnto ln quna- sknsk pnrto loa icelc. Wcaoelc, sk puö cttoeoro a‛necekintc nsscautc, ensjceloelcsk porgkec naao stosso nutcrktä pnenioesk= k ecik lok lkrk- boetk loaan scjkotä gkttkzkn voebcec gcrektk lnaac stulkc aobnao, uekjc lo- pcsktnrkc lk uen vorktä j`o jce ao aob- N bk nttunak ece puö ossoro rkvoantn eonej`o naan fnejn joetrnao. «An Vopuffakjn lk Tnenin à uen bku- rkslkzkceo ostroinioeto keecvntk- vn o gaosskfkao lna puetc lk vkstn loa lkrkttc scjkotnrkc. Ao Zcjkotä Necek- io (Z.N.) `neec uec stntutc "boeo- rkjc", qukelk ‚ spkobnec lnaac "Ztu- lkc aobnao ketorenzkcenao", jce uggk- jk nej`o ke Aussoifurbc, Zvkzzorn o Jnenrko ‚ nlnttc n cbek nttkvktä, ke- jausn quoaan inrkttkin, o pcsscec ossoro kejcrpcrnto ke pcj`k bkcrek¸. Tor j`k losklorn prctobboro k prcprk kevostkioetk lnaan tnssnzkceo soa- vnbbkn, an «ikbakcro cpzkceo ë quoa- an lk proeloro an roskloezn naa‛ostorc ‚ subborksjo nejcrn "Cpi Jcrpcrn- tkce" ‚= ke ue pnrnlksc gksjnao c ke ue Tnoso torzc o pck cpornro ln ue pn- rnlksc gksjnao¸. K jcstk, ke quostc jn- sc, vneec lnk :ikan nk ?ikan ourc, n sojceln j`o sk trnttk lk Jkttä lk Tn- enin c loaan Vopuffakjn Lcikekjn- en. Tor nttkrnro eucvk o gnjcatcsk jkt- tnlkek, Tnenin cggro ue prcbrniin j`o poriotto lk cttoeoro ka pnssn- pcrtc acjnao n pnttc lk ansjknro scttc ka scao lok trcpkjk naioec >2?ikan lcaanrk, lopcsktntk ke ue jcetc loa Fnejc Enjkcena. \uttc sciintc, ue fuce nggnro. An fnejn joetrnao bn- rnetksjo kegnttk ue ketorosso neeun- ao suporkcro na ?%, pnrk n uen roelk- tn lk jkrjn 2?4 lcaanrk ioeskak, nffn- stnezn por pnbnro luo lciostkjk ac- jnak. Nppoen qunaj`o bkcre c gn, ue rnp- pcrtc loaan Bunrlkn lk Gkenezn loa- an Acifnrlkn sobenanvn j`o «por k bruppk scjkotnrk «à gcrto an toetnzkc- eo lk iottoro ke nttc inecvro netk- tnsso¸. An prntkjn pkû lkggusn à prc- prkc quoaan loaao «trknebcanzkcek grn pkû scjkotä, spossc jcaacjnto ke Tno- sk lkvorsk¸, ao jcskllotto ostorcvostk- zkcek, jcstrukto por nbbkrnro an ecr- intkvn gksjnao. O n Tnenin an «gkostn¸ à nppoen jcikejkntn. ©VKTVCL_]KC EO VKZOVWN\N Jkequoikankevostktcrk lna ecstrc Tnoso eoa pnrnlksc gksjnao lcvo tuttc sjcipnro a ‛ nvvcjntc Jnpcrnsc Bcttakof Tnran ka buru loaao «sjntcao jkeosk¸ «Grclk gksjnak3 ^uk scec prctottc¸ LNA ECZ\V C KEWKN \C N T NENIN JK\[ bkulkjnro lnaao projnuzkcek j`o proelo prkin lk cbek jcetnttc‚oinkajrkptnto,joa- auanrk lnk svnrkntk progkssk, ekoeto jciputor eë lcjuioetk eoaan vnak- bottn ‚, a‛nvvcjntc Bkcvneek Jnpcrn- sc Bcttakof sn lk ossoro uec lok prke- jkpnak eoikjk loa Gksjc ktnaknec. «A‛ Ktnakn ‚ sjnelksjo ‚ à pkoen lk boeto j`o ece puö o ece vucao pnbnro ac sjcttc lk iozzc sojc- ac lk inabcvorec, lk naaobrn sposn puffak- jn, lk spojuanzkcek fnejnrko o lk fcrsn. ^uk n Tnenin sk pnbn ka 2% lk Kvn o a‛ovnskc- eo gksjnao à prosscj`ë keoskstoeto¸. N auk pknjo soetkrsk logkek- ro jcio «ka buru loa- a‛cgg-s`cro¸. Nbbunetnro an sun akstn jakoetk vcrroffo lkro iottoro eoa snj- jc joetkenkn lk kescspottnfkak ovnsc- rk gksjnak. N pcj `k p nssk lnaan vortkbk ecsn Vovc- autkce \cwor, ka brnttnjkoac n spkrnao N j`o lciken ka lkstrottc loa aussc, a‛nv- vcjntc ktnacpnenioeso lkrkbo ka "Jn- pcrnsc & Tnrteors Anw Cggkjo", ue o- sjauskvc stulkc aobnao jce solk nej`o ke Zvkzzorn, Aussoifurbc o Vopuf- fakjn Lcikekjnen, lcv‛à sobrotnrkc boeornao loaa‛kegauoeto Nsscjknzkceo lok roskloetk ol kevostktcrk strnekork. J`k à o qunetc "spoelo" ka suc jakoe- to tkpc3 Ka ;4% loa ecstrc anvc- rc à lolkjntc n kevostk- tcrk ourcpok, spojkna- ioeto ktnaknek. Ke bo- eoro, sk trnttn lk pkjjc- ak kiproelktcrk, trn k 64 o k 74 neek lk otä, in nej`o fnej`o, gkene- zknrko o stulk aobnak c trkfutnrk. A‛kevostk- ioetc kekzknao pnrto ln ue ikekic lk :4ikan n ue insskic lk 644 ikan ourc. K jakoetk loa ecstrc eotwcrh prcvoebcec ln tuttk k jce- tkeoetk, nej`o so an inbbkcro jce- joetrnzkceo à ke Ourcpn o _sn. Eobak uatkik iosk ka rkjcrsc naan sun "jcesuaoezn" à nuioetntc3 Zá, o nffknic rksjcetrntc ue euio- rc qunsk rnllcppkntc lk porsceo j`o sk lkjcec kipnurkto lnaan sktunzkceo ojcecikjn o lna bkrc lk vkto loa Gksjc. Icatk lk quostk sk lkj`knrnec lkspc- stk nl nprkro nttkvktä ojcecikj`o guc- rk lnaa‛Ktnakn o porgkec n proeloro ro- skloezn naa‛ostorc. ^unetc jcstn lctnrsk lk uen prcto- zkceo cgg-s`cro3 Lkpoelo lnk Tnosk o lnaan tkpcacbkn lk scjkotä sjoatn. Ka tnrkggnrkc vn lnk 244 ourc pkû tnssn neeunao o loaobn paoekpctoezknrkn por ue tctnao lk >.>04 ourc (ecstrc prozzc fnso) nk <ikan ourc por ao scjkotä lk bostkceo lk bkcj`k l‛nzznrlc, gkec nk 7ikan ou- rc por an jronzkceo lk gkenezknrko. Jcio guezkcen ka skstoin loaao "sjn- tcao jkeosk"3 Zorvcec scac qunelc à eojossnrkc roeloro necekin an prcprkotä lk ue‛nzkoeln. Tor "necekin" ketoe- lknic ece rkjcelujkfkao nl najuec ke vkn jkvkao. Ao "sjntcao jkeosk" pcs- scec ossoro tneto quneto eo cjjcr- rcec na jnsc spojkgkjc loa jakoeto. An gcriuan pkû soipakjo à jronro uen pkjjcan `calkeb j`o gn jnpc na jakoe- to (jce fnso n Tnenin, Lcikekjn, c eoaac stntc _sn loa Loanwnro) o jce quostn njqukstnro uatorkcrk scjkotä o/c qucto lk natro gklujknrko. Jcsá ne- j`o ue‛nzkoeln ktnaknen puö ossoro rkaovntn ln uen ikek `calkeb pnen- ioeso. Ece toio lk voekro kejnstrntc, prk- in c pck, lnaao nutcrktä Ktnakneo3 O jcio pctrofforc3 Kc `c ka pnssn- pcrtc pnenioeso o an ecstrn nttkvktä, quk, à porgottnioeto aobnao, rkspottn- tn nezk. O jortc ece cstnjcantn. Eoaac Zjnvc ©VKTVCL_]KCEO VKZOVWN\N N]]NVLC CEAKEO ZOKIKAN O_VC TOV NTVKVO _E JNZKEC‛ Z_ KE\OVEO\ Zokikan ourc o troetn bkcrek l‛nttosn. \netc cjjcrro eoaan Vopuffakjn Lcikekjnen por nprkro uen Zcjkotä necekin nutcrkzzntn nl cpornro eoa bkcjc l‛nzznrlc su ketoreot. Najuek "stulk aobnak" cggrcec ka pnjj`ottc j`knvk ke inec. Cpornelc ln ue torrktcrkc cggs`cro sk rkosjo n akiktnro an rospcesnfkaktä lobak nzkcekstk rklujoelc c neeuaanelc, ke icatk jnsk, ka jnrkjc gksjnao. Ke tocrkn suk prcvoetk fkscbeoroffo pnbnro ka :4% lk t nsso. An aobbo, porö, à jcstruktn ke iclc ln ossoro gnjkaioeto nbbkrntn. Ka jcetc fnejnrkc ecrinaioeto vkoeo ketostntc naan scjkotä inlro o an sujjursnao ece nppnro cporntkvn, porjkö an lkj`knrnzkceo lok rollktk ke Vopuffakjn Lcikekjnen puö ossoro prosoetntn jcio «soezn cpornzkcek¸. Ao oetrnto eoa jcetc loaan scjkotä prkejkpnao, luequo, snrneec >44% osoetnsso. ^uosto scjkotä `neec jcio cbbottc scjknao ka bkcjc l‛nzznrlc, in por ece kejcrroro ke snezkcek lovcec prckfkro ao sjciiosso nk roskloetk loa Tnoso ke juk scec jcstktukto. Jce an akjoezn por k bkcj`k n sjciiosso o n puetnto sk pcsscec prcpcrro ceakeo ka vklocpchor, ka jnajkcsjciiosso, an rcuaotto o qunet‛natrc sk prntkjn eok jnskeö. Ka fnejc, sk sn, vkejo soipro.(E.Z.) ©VKTVCL_]KCEO VKZOVWN\N KA LCTTKC ECIO ZCJKO\Ä CICEKIO TOV JCEGCELOVO KA GKZJC ^uoaac loa "lcppkc ecio" à ue vojj`kc trujjc j`o guezkcen soipro. Zk trnttn lk kejcrpcrnro luo scjkotä jce ac stossc ecio, uen ke ue pnrnlksc gksjnao ol uen ke ue Tnoso n fnssn tnssnzkceo o soezn brnelk jcetrcaak (jcio Zvkzzorn c Vopuffakjn Lcikekjnen). An prkin npro k jcetk ke fnejn, jkcà icvkioetn ka jnpktnao. An sojceln ë quoaan lk gnjjkntn. _ec spojj`kottc por ao naaclcao j`o oiotto gntturo ln ue Tnoso lcvo ece jk scec brnelk jcetrcaak gksjnak o eoa qunao k "vork" nzkcekstk ece pcsskolcec kiicfkak eë jcetk ke fnejn. Zo nej`o sk rksnaksso n acrc, ao nutcrktä gksjnak rostorofforc n fcjjn nsjkuttn. A‛osjnictnbo à soipakjo= nk jakoetk voebcec trnsiossk bak ostroik loa pnbnioetc rojnetk k lntk fnejnrk loaan prkin scjkotä, quoaan jcstktuktn eoa "pnrnlksc gksjnao". Ke jnsc lk jcetrcaak an gntturn soifrorä oiossn ln ue Tnoso ke robcan jce ao ecrio gksjnak ketorenzkcenak (eoaao rkjovuto lk pnbnioetc ece voebcec kegnttk kelkjntk k lntk fnejnrk in scac a‛nvvoeutc kejnssc), o icatc lkggkjkaioeto jk sk pcträ kescspottkro lnvnetk n uen rkjovutn oiossn ln uen scjkotä nppnroetoioeto ke robcan. «Acbkjnioeto, qunelc quostc skstoin vkoeo usntc por ovnloro ao tnsso ë kaaobnao nej`o quk ‚ spkobn uen gceto aobnao pnenioeso ‚, in ece ë kaaojktc so kevojo vkoeo utkakzzntc por an prctozkceo loa jnpktnao¸. (E.Z.) ©VKTVCL_]KCEO VKZOVWN\N AN «G_BN¸ VOZKLOE]O GK\\K]KO TOV ZG_BBKVO NAAO KITCZ\O Cttoeoro an roskloezn ke ue pnrnlksc gksjnao ë ioec jcipakjntc lk qunetc sk poesk= :ikan ourc ke cecrnrk por a‛nsskstoezn aobnao, n juk nbbkueboro ao sposo lk vknbbkc o scbbkcrec (ecrinaioeto fkscben rojnrsk sua pcstc naioec luo vcato o rktcrenrvk cbek luo neek por ece porloro an roskloezn). Ke Ktnakn nk gkek loaao kipcsto sua rollktc scec jcesklorntk ece roskloetk qunetk ece scec ksjrkttk naa‛nenbrngo jciuenao lok roskloetk por an inbbkcr pnrto loa porkclc l‛kipcstn, jkcà por naioec >0: bkcrek (>0< por bak neek fksostkak), o ece `neec, eoa torrktcrkc loaac Ztntc ktnaknec, eë ka lcikjkakc (solo prkejkpnao lk nggnrk o ketorossk) eë an roskloezn (lkicrn nfktunao). Zo inejn nej`o uen scan lk quosto jcelkzkcek, k jcetrkfuoetk ketorossntk scec jcesklorntk roskloetk. K ece roskloetk j`o `neec prclcttc rollktk c pcsskolcec foek ke Ktnakn scec toeutk n vorsnro ao kipcsto naac Ztntc ktnaknec, snavc ojjozkcek provksto ln ovoetunak Jcevoezkcek por ovktnro ao lcppko kipcskzkcek stkpuanto trn ac Ztntc ktnaknec o quoaac lk roskloezn. \uttnvkn, sk jcesklornec roskloetk, snavc prcvn jcetrnrkn, k jkttnlkek ktnaknek jnejoaantk lnaao nenbrngk loaan pcpcanzkceo ol oikbrntk ke Ztntk c torrktcrk nvoetk ue robkio gksjnao prkvkaobkntc, kelkvkluntk jce lojrotc loa ikekstrc loaao gkenezo.( E.Z.) ©VKTVCL_]KCEO VKZOVWN\N Tnenin, gostn por an jrksk= nrrkvnec bak ovnscrk ktnaknek Bkcvneek Jnpcrnsc An fnelkorn pnenioeso svoetcan n Tnenin Jkty (Np) N joetrc pnbken, an soavn lk icloreksskik brnttnjkoak stcen jce ka lobrnlc loaan porkgorkn (Voutors)
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Inchiesta sull'evasione fiscale italiana a Panama. La grande fuga di capitali. Intervista all'avvocato Giovanni Caporaso Gottlieb, il "guru" dei paradisi fiscali
Transcript of Panama, "fiesta" per i capitali in fuga dall'Italia. Parla il "guru" delle società off-shore
5/13/2018 Panama, "fiesta" per i capitali in fuga dall'Italia. Parla il "guru" delle società off-shore - slidepdf.com
http://slidepdf.com/reader/full/panama-fiesta-per-i-capitali-in-fuga-dallitalia-parla-il-guru-delle-societa-off-shore 1/2
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~l`hgpal l``mh~m `mac sil dcicng!{gmic; jhg giucp~gaci~g cp~ctg pmim hgc!ug~l~g nljhg <(: aghgltng ng nmhhltg nch4667 lg 4(3 nch 46<<) si aminm lhhl tmucp`gl |schhm ngVlilal @g~w( hl `lvg~lhc aminglhcncg vl~tgamig mee!pbmtc) Gh vltlngpmcpci~lppc vmvmhl~m nl <46 gp~g~s~gdli`ltg icg |slhg ac~~ctc lh pg`stm|scg |sl~~tgig ̀ bc( vct p~ltc lhh‗G~lhgl(h‗Ljci{gl nchhc Ci~tl~c umttcddc eltcactjctc nljhg ldgppg nchh‗c`mimaglgi ictm)Jhg cpvct~g nch tlam tg`cumim nlhh‗G!~lhgl mjig jcictc ng tg`bgcp~l) Nlhh‗g!ntlshg`m ng 02 liig `bc imi pl vg÷¯`mac ilp`minctc ‐ pg hcjjc ichh‗sh!~gal algh alinl~l l si‗ljci{gl ~tg!ds~ltgl vlilacipc ‐ gh el~~stl~m giictm `bc tlvvtcpci~l nsc ~ct{g nchagm tcnng~m tclhc ng 466aghl cstm lh!h‗liim¿) Egim lh nci~gp~l ng Dmhmjil¯`mi 06 liig ng cpvctgci{l( pvmpl~m`mi sil nm`ci~c siguctpg~ltgl; umt!tcg ~tmultc gh amnm ‐ p`tguc ich elr lv!vcil ~tlpacppm ‐ vct ~tlpectgtc hlvtmvtgc~æ nchhm p~sngm acng`m gi siVlcpc ̀ bc imi ̀ g tlvgig ̀ mi hc ~lppc¿)Sil tgpvmp~l pg ~tmul |slpg pcavtc)¯Hl el`ghg~æ ng `tcl{gmic c jcp~gmicnchhc pm`gc~æ c eminl{gmig ng ngtg~~mvlilacipc ‐ giemtal hm p~sngm hc!jlhc Nchh‗Lgs~m( ̀ mi pcnc l Tmal( Ds!`ltcp~( ^lgzli c Vlilal ‐( â simp~tsaci~m l ngpvmpg{gmic ng ga!vtcing~mtgl c vtgul~g imi pmhm `macac{{m mvctl~gum( al li`bc vct hl
vtm~c{gmic nch vl~tgamigm¿) Nlh<704 Vlilal â gh vltlngpm egp`lhc vctli~mimalpgl( si $~lr bluci$ nguci!~l~m sim ncg aljjgmtg `ci~tg egili!{gltg nch aminm) P~gac pcagseeg`glhg"hc ls~mtg~æ hm`lhg( giel~~g( imi emtig!p`mim |scp~m jcictc ng giemtal{gm!ig' vlthlim ng ncvmpg~g dli`ltg vctmh~tc 3< aghgltng ng nmhhltg)Hc pm`gc~æ mee!pbmtc ng Vlilal me!etmim lg pm`g gh vg÷ `mavhc~m limig!al~m) Mvctlinm nl si ~cttg~mtgm$esmtg dmtnm$ pg tgcp`c l hgag~ltc hltcpvmipldghg~æ ncjhg l{gmigp~g ~l!jhglinm m l{{ctlinm gh `ltg`m egp`lhc)
Ljhg g~lhglig eltc dspgicpp ~tl si jtl~!~l`gchm c si `bgmp`m ng ets~~l ~tmvg!`lhc vgl`c vltc``bgm) Mjig liim |sl!pg <3aghl imp~tg `miil{gmilhg pg tc!`lim pshhc ̀ mp~c l vm`bg vlppg nlh ̀ c!hcdtc @lilhc ilulhc) Gh 00# ng cppg(p~linm lh `ci~tm ng p~l~gp~g`l vlil!acipc( lttgul vct leeltg) C jhg leeltg lVlilal pg eliim pmvtl~~s~~m gi dli!`l) Gh 4>(3# nch `lvg~lhc p~tligctmpdlt`l~m ich 46<< â p~l~m ncp~gil~m lhpc~~mtc nch `tcng~m( gh <5(># uctpm hl[mil Etli`l ng @mhmi( gh 37(<# â lnlh~tc l~~gug~æ gavtcing~mtglhg vtgul~c(~tl `sg hc agjhglgl ng egili{gltgc mee!pbmtc)Hc ~ltgeec( nch tcp~m( giumjhglim) Vct`mp~g~sgtc sil pm`gc~æ l ~lppc {ctm ¯ghvtc{{m( gi tlvvmt~m lg uli~ljjg ‐ ng!`mim g hcjlhg nchhl $Mva @mtvmtl!~gmi$( pvc`glhg{{l~l gi $lhhcjjctg!aci~m$ egp`lhc ‐ â gttgpmtgm; <)<26 cs!tm ~s~~m `mavtcpm¿) Hl jcp~gmic bl`mp~g lhhl vmt~l~l ng `bgsi|sc; vm`mvg÷ ng <36 cstm h‗liim vct hl nchcjljcictlhc im~ltghc c gh vljlaci~m ngsil gavmp~l liislhc sig`l vct `gt!`l 366 nmhhltg "076 cstm' l vlt~gtc nlhpc`minm liim ng l~~gug~æ) Igci~‗lh~tm)Gh ~ts``m `‗â( al â vtcppm`bç gavmp!pgdghc ucigtic l `lvm) Actg~m ng sipgp~cal imtal~gum `bc dhginl g im!ag ncjhg giucp~g~mtg!culpmtg l~~gtlinm`lvg~lhg ̀ mi ~ltgeec vct mjig ~lp`l) Lh!hc ls~mtg~æ hm`lhg g imag imi gi~ctcp!plim) Hc pm`gc~æ vlilacipg imibliim mddhgjm ng vtcpci~ltc dghli`giç ng`bgltl{gmic ncg tcnng~g c vmp!pmim cppctc laagigp~tl~c nl |slh!pglpg vlt~c nch aminm) Umhcinm( pgvsô m~~cictc h‗limigal~m lppmhs~m(ilp`mincinmpg vctegim lhhc p~cppcls~mtg~æ vlilacipg; g imag ncg ngtg!jci~g nchhl pm`gc~æ eg~~g{gl ucijmimemtig~g nlhhm p~sngm hcjlhc( sig`m nc!vmpg~ltgm ng sil uctg~æ ̀ bc ̀ mi hc hc j!
L
jg l~~slhg imi vsô cppctc tguchl~licli`bc lhhl dli`l `ci~tlhc)¯Hl Tcvsddhg`l ng Vlilal â sil jgs!tgpng{gmic cp~tcalaci~c giimul~g!ul c ehcppgdghc nlh vsi~m ng ugp~l nchngtg~~m pm`gc~ltgm) Hc Pm`gc~æ Limig!ac "P)L)' bliim sim p~l~s~m $jcic!
tg`m$( |sging ‐ pvgcjlim nlhhm $P~s!ngm hcjlhc gi~ctil{gmilhc$( `mi seeg!`g li`bc gi Hsppcadstjm( Pug{{ctl c@liltgc ‐ lnl~~m l mjig l~~gug~æ( gi!`hspl |schhl altg~~gal( c vmppmimcppctc gi`mtvmtl~c gi vm`bg jgmtig¿)Vct `bg ncpgnctl vtm~cjjctc g vtmvtggiucp~gaci~g nlhhl ~lppl{gmic pch!uljjgl( hl ¯agjhgmtc mv{gmic ç |sch!hl ng vtcinctc hl tcpgnci{l lhh‗cp~ctm‐ psjjctgp`c li`mtl $Mva @mtvmtl!~gmi$ ‐; gi si vltlngpm egp`lhc m gi siVlcpc ~ct{m c vmg mvctltc nl si vl!tlngpm egp`lhc¿) G `mp~g( gi |scp~m `l!pm( uliim nlg 0aghl lg 3aghl cstm( lpc`minl `bc pg ~tl~~g ng @g~~æ ng Vl!ilal m nchhl Tcvsddhg`l Nmagig`l!il) Vct l~~gtltc ismug c el`mh~mpg `g~!
~lngig( Vlilal meetc si vtmjtlaal`bc vctac~~c ng m~~cictc gh vlppl!vmt~m hm`lhc l vl~~m ng hlp`gltc pm~~mgh pmhc ncg ~tmvg`g lhacim <:3aghlnmhhltg( ncvmpg~l~g gi si `mi~m nchDli`m Il`gmilh) ̂ s~~m pmaal~m( sidsmi leeltc) Hl dli`l `ci~tlhc jl!
tli~gp`c giel~~g si gi~ctcppc liisl!hc psvctgmtc lh 3#( vltg l sil tcing!~l ng `gt`l :36 nmhhltg acipghg( lddl!p~li{l vct vljltc nsc nmacp~g`g hm!`lhg)
Lvvcil |slh`bc jgmtim el( si tlv!vmt~m nchhl Jsltngl ng Egili{l nch!hl Hmadltngl pcjilhlul `bc ¯vct gjtsvvg pm`gc~ltg ̄ â emt~c hl ~ci~l{gm!ic ng ac~~ctc gi l~~m alimutc li~g!~lppc¿) Hl vtl~g`l vg÷ ngeespl â vtm!vtgm |schhl nchhc ¯~tglijmhl{gmig etlvg÷ pm`gc~æ( pvcppm `mhhm`l~c gi Vlc!pg nguctpg¿( hc `mpgnnc~~c cp~ctmucp~g!{gmig( `mp~tsg~c vct ljjgtltc hl imt!al~gul egp`lhc) C l Vlilal hl ̄ egcp~l¿â lvvcil `magi`gl~l)
§ TGVTMNS[GM IC TGPCTUL^L
@gi|scaghl giucp~g~mtgnlh imp~tm Vlcpcich vltlngpm egp`lhcnmuc ~s~~m p`mavltc
h‗luum`l~m @lvmtlpm Jm~~hgcdVlthl gh jsts nchhc ̄ p`l~mhc ̀ gicpg¿¯Etmng egp`lhg= \sg pmim vtm~c~~m¿
NLH IMP^TM GIUGL̂ M L V LILAL @G^W
jgsng`ltc nlhhc vtc`ls{gmig`bc vtcinc vtgal ng mjig`mi~l~~m ‐ calgh ̀ tgv~l~c( ̀ ch!
hshltg nlg pultgl~g vtcegppg( igci~c`mavs~ct iç nm`saci~g ichhl ulhg!jc~~l ‐( h‗luum`l~m Jgmuliig @lvmtl!pm Jm~~hgcd pl ng cppctc sim ncg vtgi!`gvlhg icag`g nch Egp`mg~lhglim) ¯H‗ G~lhgl ‐p`lingp`c ‐ â vgcil ngjci~c `bc imi vsô c
imi usmhc vljltc hmp`m~~m ng ac{{m pc`m!hm ng alhjmuctim( nglhhcjtl pvcpl vsddhg!`l( ng pvc`shl{gmigdli`ltgc c ng dmtpl)\sg l Vlilal pg vljlgh :# ng Gul c h‗culpgm!ic egp`lhc â vtcppm`bçgicpgp~ci~c¿) L hsgvgl`c pci~gtpg ncegig!tc `mac ¯gh jsts nch!h‗mee!pbmtc¿) Ljjsli~ltc hl psl hgp~l`hgci~g umttcddc ngtc ac~~ctc ich pl`!`m `ci~gilgl ng gipmpvc~~ldghg culpm!tg egp`lhg)
L vm`bg vlppg nlhhl uct~gjgimpl Tcum!hs~gmi ^mzct( gh jtl~~l`gchm l pvgtlhc
L`bc nmagil gh ngp~tc~~m nch hsppm( h‗lu!um`l~m g~lhmvlilacipc ngtgjc gh $@l!vmtlpm % Vlt~ictp Hlz Meeg`c$( si c!p`hspgum p~sngm hcjlhc ̀ mi pcng li`bcgi Pug{{ctl( Hsppcadstjm c Tcvsd!dhg`l Nmagig`lil( nmu‗â pcjtc~ltgmjcictlhc nchh‗giehsci~c Lppm`gl{gmicncg tcpgnci~g cn giucp~g~mtg p~tligctg)@bg â c |sli~m $pvcinc$ gh psm ̀ hgci!
~c ~gvm=Gh 76# nch imp~tm hlum!tm â ncng`l~m l giucp~g!~mtg cstmvcg( pvc`glh!
aci~c g~lhglig) Gi jc!ictc( pg ~tl~~l ng vg``m!hg gavtcing~mtg( ~tl g 46c g 56 liig ng c~æ( alli`bc dli`bc( egili!{gltgc c p~sng hcjlhg m~tgds~ltg) H‗giucp~g!aci~m gig{glhc vlt~cnl si agigam ng06aghl l si alppgamng 466 aghl cstm) G`hgci~g nch imp~tm
ic~zmto vtmucijmim nl ~s~~g g `mi!~gici~g( li`bc pc hl aljjgmtc `mi!`ci~tl{gmic â gi Cstmvl c Spl)Icjhg sh~gag acpg gh tg`mtpm lhhl psl $`mipshci{l$ â lsaci~l~m=Pè( c lddglam tgp`mi~tl~m si isac!tm |slpg tlnnmvvgl~m ng vctpmic ̀ bcpg ng`mim gavlstg~c nlhhl pg~sl{gmicc`mimag`l c nlh jgtm ng ug~c nch Egp`m)Amh~g ng |scp~g pg ng`bgltlim ngpvm!p~g ln lvtgtc l~~gug~æ c`mimag`bc esm!tg nlhh‗G~lhgl c vctegim l vtcinctc tc!pgnci{l lhh‗cp~ctm)\sli~m `mp~l nm~ltpg ng sil vtm~c!{gmic mee!pbmtc=Ngvcinc nlg Vlcpg c nlhhl ~gvmhmjglng pm`gc~æ p`ch~l) Gh ~ltgeeltgm ul nlg:66 cstm vg÷ ~lppl liislhc c nchcjlvhcigvm~ci{gltgl vct si ~m~lhc ng<)<26 cstm "imp~tm vtc{{m dlpc' lg>aghl cstm vct hc pm`gc~æ ng jcp~gmicng jgm`bg n‗l{{ltnm( egim lg 5aghl cs!tm vct hl `tcl{gmic ng egili{gltgc)@mac esi{gmil gh pgp~cal nchhc $p`l!~mhc `gicpg$=Pctumim pmhm |slinm â ic`cppltgmtcinctc limigal hl vtmvtgc~æ ngsi‗l{gcinl) Vct $limigal$ gi~ci!nglam imi tg`mins`gdghc ln lh`simgi ugl `gughc) Hc $p`l~mhc `gicpg$ vmp!pmim cppctc ~li~c |sli~c ic m``mt!tmim lh `lpm pvc`geg`m nch `hgci~c) Hlemtashl vg÷ pcavhg`c â `tcltc silvg``mhl bmhngij `bc el `lvm lh `hgci!~c "`mi dlpc l Vlilal( Nmagig`l( michhm p~l~m Spl nch Nchlzltc' c `mi|scp~l l`|sgp~ltc sh~ctgmtg pm`gc~æc-m |sm~c ng lh~tc egns`gltgc) @mpè li!`bc si‗l{gcinl g~lhglil vsô cppctctghcul~l nl sil agig bmhngij vlil!acipc)Imi ~cac ng ucigtc gi`lp~tl~m( vtg!al m vmg( nlhhc ls~mtg~æ G~lhglic=C `mac vm~tcddctm= Gm bm gh vlppl!vmt~m vlilacipc c hl imp~tl l~~gug~æ(|sg( â vctec~~laci~c hcjlhc( tgpvc~~l!~l li{g) C `ct~m imi mp~l`mhl~l)
Ichhm P`lum§ TGVTMNS[GMIC TGPCTUL^L
L[[LTNM MIHGIC
PCGAGHL CSTM VCT LVTGTC
SI @LPGIM‗ PS GI^CTIC^
Pcgaghl cstm c ~tci~l jgmtig n‗l~~cpl)^li~m m``mttc ichhl Tcvsddhg`lNmagig`lil vct lvtgtc sil Pm`gc~ælimigal ls~mtg{{l~l ln mvctltc ichjgm`m n‗l{{ltnm ps gi~ctic~) Lh`sig$p~sng hcjlhg$ meetmim gh vl``bc~~m`bglug gi alim) Mvctlinm nl si~cttg~mtgm meepbmtc pg tgcp`c l hgag~ltchl tcpvmipldghg~æ ncjhg l{gmigp~gtgns`cinm m liishhlinm( gi amh~g ̀ lpg( gh`ltg`m egp`lhc) Gi ~cmtgl psg vtmuci~gdgpmjictcddc vljltc gh 06# ng ~ lppc) Hlhcjjc( vctô( â ̀ mp~tsg~l gi amnm nlcppctc el`ghaci~c ljjgtl~l) Gh ̀ mi~mdli`ltgm imtalhaci~c ugcic gi~cp~l~mlhhl pm`gc~æ alntc c hl ps``stplhc imilvvltc mvctl~gul( vct`gô hlng`bgltl{gmic ncg tcnng~g gi Tcvsddhg`lNmagig`lil vsô cppctc vtcpci~l~l`mac ̄ pci{l mvctl{gmig¿) Hc ci~tl~cich `mi~m nchhl pm`gc~æ vtgi`gvlhc(nsi|sc( pltliim <66# cpci~lppc)\scp~c pm`gc~æ bliim `mac mjjc~~mpm`glhc gh jgm`m n‗l{{ltnm( al vct imigi`mttctc gi pli{gmig ncumim vtmgdgtchc p`maacppc lg tcpgnci~g nch Vlcpc gi`sg pmim `mp~g~sg~c) @mi hl hg`ci{l vctg jgm`bg l p`maacppc c l vsi~l~c pgvmppmim vtmvmttc mihgic ghugncmvmoct( gh `lh`gmp`maacppc( hltmshc~~c c |sli~‗lh~tm pg vtl~g`l icg`lpgiô) Gh dli`m( pg pl( ugi`cpcavtc)"I)P)'
§ TGVTMNS[GMIC TGPCTUL^L
GH NMVVGM IMAC
PM@GC^Æ MAMIGACVCT @MIEMINCTC GH EGP@M\schhm nch $nmvvgm imac$ â si uc``bgm~ts``m `bc esi{gmil pcavtc) Pg ~tl~~l nggi`mtvmtltc nsc pm`gc~æ `mi hm p~cppmimac( sil gi si vltlngpm egp`lhc cn sil gisi Vlcpc l dlppl ~lppl{gmic c pci{ljtling `mi~tmhhg "`mac Pug{{ctl mTcvsddhg`l Nmagig`lil') Hl vtgal lvtc g`mi~g gi dli`l( `gmâ amugaci~l gh `lvg~lhc)Hl pc`minl ç |schhl ng el``gl~l) Simpvc``bgc~~m vct hc lhhmnmhc `bc cac~~cel~~stc nl si Vlcpc nmuc imi `g pmimjtling `mi~tmhhg egp`lhg c ich |slhc g $uctg$l{gmigp~g imi vmppgcnmim gaamdghg iç`mi~g gi dli`l) Pc li`bc pg tgplhgppc l hmtm(hc ls~mtg~æ egp`lhg tcp~ctcddctm l dm``llp`gs~~l) H‗cp`lam~ljc â pcavhg`c; lg ̀ hgci~gucijmim ~tlpacppg jhg cp~tcag nchvljlaci~m tc`li~g g nl~g dli`ltg nchhlvtgal pm`gc~æ( |schhl `mp~g~sg~l ich$vltlngpm egp`lhc$) Gi `lpm ng `mi~tmhhg hlel~~stl pcadtctæ cacppl nl si Vlcpc gitcjmhl `mi hc imtac egp`lhg gi~ctil{gmilhg"ichhc tg`cus~c ng vljlaci~m imi ucijmimgiel~~g ging`l~g g nl~g dli`ltg al pmhmh‗luucis~m gi`lppm'( c amh~m ngeeg`ghaci~c`g pg vm~tæ gipmpvc~~gtc nluli~g l siltg`cus~l cacppl nl sil pm`gc~ælvvltci~caci~c gi tcjmhl) ¯Hmjg`laci~c(|slinm |scp~m pgp~cal ugcic spl~m vctculnctc hc ~lppc ç ghhcjlhc li`bc |sg ‐ pvgcjl sil emi~c hcjlhc vlilacipc ‐( alimi ç ghhc`g~m pc giuc`c ugcic s~ghg{{l~mvct hl vtm~c{gmic nch `lvg~lhc¿) "I)P)'
§ TGVTMNS[GMIC TGPCTUL^L
HL ̄ ESJL¿
TCPGNCI[C EG^^G[GC
VCT PESJJGTC LHHC GAVMP^C
M~~cictc hl tcpgnci{l gi si vltlngpmegp`lhc ç acim `mavhg`l~m ng |sli~m pgvcipg; 0aghl cstm gi mimtltg vcth‗lppgp~ci{l hcjlhc( l `sg ljjgsijctc hcpvcpc ng ugljjgm c pmjjgmtim"imtalhaci~c dgpmjil tc`ltpg psh vmp~mlhacim nsc umh~c c tg~mtiltug mjig nscliig vct imi vctnctc hl tcpgnci{l') GiG~lhgl lg egig nchhc gavmp~c psh tcnng~mpmim `mipgnctl~g imi tcpgnci~g |sli~gimi pmim gp`tg~~g lhh‗liljtlec `masilhcncg tcpgnci~g vct hl aljjgmt vlt~c nchvctgmnm n‗gavmp~l( `gmâ vct lhacim <20jgmtig "<2> vct jhg liig dgpcp~ghg'( c imibliim( ich ~cttg~mtgm nchhm P~l~m g~lhglim(iç gh nmag`ghgm "pcnc vtgi`gvlhc ng leeltg cgi~ctcppg' iç hl tcpgnci{l "ngamtlldg~slhc') Pc ali`l li`bc sil pmhl ng|scp~c `ming{gmig( g `mi~tgdsci~ggi~ctcppl~g pmim `mipgnctl~g tcpgnci~g) Gimi tcpgnci~g `bc bliim vtmnm~~m tcnng~gm vmppgcnmim dcig gi G~lhgl pmim ~cis~g luctpltc hc gavmp~c lhhm P~l~m g~lhglim(plhum c``c{gmig vtcugp~c nl cuci~slhg@miuci{gmig vct cug~ltc hc nmvvgcgavmpg{gmig p~gvshl~c ~tl hm P~l~m g~lhglimc |schhm ng tcpgnci{l) ̂ s~~lugl( pg`mipgnctlim tcpgnci~g( plhum vtmul`mi~tltgl( g `g~~lngig g~lhglig `li`chhl~g nlhhcliljtleg nchhl vmvmhl{gmic cn cagjtl~g giP~l~g m ~cttg~mtg luci~g si tcjgac egp`lhcvtgughcjgl~m( gingugnsl~g `mi nc`tc~m nchagigp~tm nchhc egili{c)"I)P)'
§ TGVTMNS[GMIC TGPCTUL^L
Vlilal( ecp~l vct hl ̀ tgpg;lttgulim jhg culpmtg g~lhglig
Jgmuliig @lvmtlpm
Hl dlingctlvlilacipc puci~mhll Vlilal @g~w "Lv'
L `ci~tm vljgil(hl pchul
ng amnctigppgagjtl~~l`gchg p~mil
`mi gh ncjtlnm nchhlvctgectgl "Tcs~ctp'
5/13/2018 Panama, "fiesta" per i capitali in fuga dall'Italia. Parla il "guru" delle società off-shore - slidepdf.com
http://slidepdf.com/reader/full/panama-fiesta-per-i-capitali-in-fuga-dallitalia-parla-il-guru-delle-societa-off-shore 2/2
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