there Transfer Abroad it is a coherent and unstoppable phenomenon. Geopolitical events in recent periods may lead to a Geo-redesign this outsourcingbut they certainly won’t be able to interrupt an established process.
there Transfer It can also include more or less importance tax savings.
This context, however, leads some to believe that it is It is enough to set up a foreign company in a low tax country Compared to Italian for Benefit from a reduced tax burden.
Not rarein professional practice, the following order is required of you: “Doctor, I know you’re involved in international taxation. I want to set up a company abroad to pay less taxes“.
However, in the face of this intent, it is usually not possible to follow it Nor the actual production siteNor at least a personal transfer, i.e. a Residence tax transfer The normal person is abroad.
project reorganization It becomes, therefore, very basic and takes the form of a single constitution A company in a country with more moderate taxes than oursgenerally administered by Italian subjects or local wooden chiefs, who issue bills Just triangles or even non-existent widths.
Faced with these requests, the professional went through an initial stage of grief related to the fact that he had asked Advice In the field of international tax analysis has brought a series of More interesting and professionally satisfyingcan’t help but Give a negative answer.
Without bothering with issues like Billing for non-existent operationswe can simply limit ourselves to pointing out that the foreign company thus set up can, as the case may be, be”Attacked ‘by the financial departmentFrom two different points of view:
- foreign investment;
It’s trivial to notice that The company managed in Italy is financially resident in our country on the basis ofArticle 73, paragraph 3, Twitter. there conspiracy Against double taxation would not be beneficial.
Moreover, on the topic, It should not be neglected until the last Reply to question 82/2022 who felt it intervention a English capital company that invoiced shareholder image rightsHe recently moved to Italy.
at any rate, These phenomena also contrast with the mere application of internal regulations.
L ‘Article 110, Paragraph 7, Twitterin the subject of Transfer pricingStates Companies located in different countries They have to act like independent parts Thus achieving Profit margins in proportion to the jobs performed and assumed risks. The result is that a company that does nothing, It will not have a profit margin.
Moreover, another rule to be observed is that of discipline cfc referred to inArticle 167 Twitter.
Foreign controlled company that implements aPassive activity in a tax-privileged country It includes Taxes for the sake of transparency of the income produced by the latter by the controlling Italian shareholder.
even if Tax excluded for transparency due to no real passive activity, non-domestic dividends will beIf they come from countries other than the European Union or the economic area that exchanges information, take into account cyan.
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