The Resource Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities

Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities

Label
Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
Title
Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
Creator
Subject
Language
eng
Summary
Italy recently enacted important amendments to the fiscal monitoring rules for foreign held assets and properties, applied to certain resident taxpayers. This article briefly outlines the (amended) Italian tax monitoring rules and the novelties introduced, and assesses whether the Italian authorities succeeded in their attempt to make this rule EU law compliant. The article addresses whether or not the fiscal monitoring rules can survive considering recent developments in terms of exchange of information
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
Harteveld, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • disclosure
  • withholding tax
  • penalties
  • exemption
  • EU law
  • fundamental freedoms
  • justification
  • proportionality
  • exchange of information
Label
Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
Instantiates
Publication
Label
Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
Publication

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