Ulteriori chiarimenti sull’applicazione della disciplina in materia di emersione e rientro di capitali dall’estero. Le risposte ai quesiti di professionisti e stampa specializzata. Collaborazione volontaria, atto terzo. Dopo le prime indicazioni della circolare 10/E del 13 marzo e la “circolare quesiti” 27/E del 16 luglio, l’Agenzia torna sull’argomento, fornendo indicazioni di natura operativa su altre…
Dopo le prime indicazioni della circolare 10/E di marzo, ulteriori spiegazioni per l’applicazione della legge n. 186/2014 sull’emersione e rientro di capitali dall’estero (la cosiddetta “Voluntary disclosure”). Arrivano puntuali le spiegazioni dell’Agenzia delle Entrate ai quesiti presentati dai professionisti e dalla stampa specializzata in tema di collaborazione volontaria. Dopo le prime indicazioni contenute nella circolare…
E’ disponibile per la consultazione il documento di studio realizzato dal Gruppo di studio sulla Voluntary Disclosure dell’Ordine con la Fondazione Nazionale dei Commercialisti, sul tema della collaborazione volontaria. Suddiviso in 18 temi di interesse, lo studio esamina questioni e criticità connesse alla VD, suggerendo soluzioni operative finalizzate a chiarirne in via interpretativa alcuni aspetti….
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