by Fabrizia Orsillo | Dec 16, 2022 | Blog
In order to implement the EU Directive No. 2016/1164 (so-called ‘ATAD Directive’), with Legislative Decree No. 142/2018, the law reformed the normative framework on Controlled Foreign Companies (or CFCs). With the introduced changes, the Tax Authority has provided...
by Fabrizia Orsillo | Dec 16, 2022 | Blog
Come noto, al fine di recepire la Direttiva UE n. 2016/1164 (c.d. Direttiva ATAD), con il D.Lgs. n. 142/2018, il legislatore ha riformato l’intera disciplina sulle Controlled Foreign Companies (o CFC). Rispetto alle modifiche introdotte, l’Agenzia delle entrate ha...
