{"id":117318,"date":"2021-06-01T12:14:30","date_gmt":"2021-06-01T10:14:30","guid":{"rendered":"https:\/\/arlettipartners.com\/stabile-organizzazione-come-e-intervenuto-locse\/"},"modified":"2023-10-27T11:46:34","modified_gmt":"2023-10-27T09:46:34","slug":"stabile-organizzazione-come-e-intervenuto-locse","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/?news=stabile-organizzazione-come-e-intervenuto-locse","title":{"rendered":"Stabile organizzazione: come \u00e8 intervenuto l\u2019OCSE"},"content":{"rendered":"<h2 style=\"text-align: left;\">Progetto Beps<\/h2>\n<p style=\"text-align: left;\">Il Base erosion &amp; profit sharing (Beps), creato dall\u2019OCSE, \u00e8 un Progetto nato con lo scopo di costruire un sistema fiscale integrato tra le nazioni, promuovendo misure comuni e cercando di eliminare i casi di elusione fiscale, sfruttando lo strumento della convenzione multilaterale. Il singolo stato, ratificando la convenzione, introdurr\u00e0 cos\u00ec questi nuovi principi nel suo ordinamento. Riguardo alla stabile organizzazione, Il Beps si \u00e8 focalizzato sull\u2019elusione dello status (artt.12-15), l\u2019esenzione per specifiche attivit\u00e0 e l\u2019anti-fragmentation rule.<\/p>\n<p style=\"text-align: left;\">Il problema della convenzione rimane per\u00f2 la flessibilit\u00e0, dato che ogni stato pu\u00f2 auto-escludersi da alcuni aspetti del documento, creando incertezza riguardo all\u2019effettiva ampiezza applicativa di queste misure, anche se sono stati fissati degli standard minimi che devono essere rispettati universalmente. La convenzione multilaterale \u00e8 entrata in vigore dal 1\u00b0 luglio 2018, con 65 stat iche hanno gi\u00e0 confermato la loro adesione con la ratifica.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il Beps si \u00e8 focalizzato sull\u2019elusione dello status (artt.12-15), l\u2019esenzione per specifiche attivit\u00e0 e l\u2019anti-fragmentation rule<\/p>\n","protected":false},"author":52,"featured_media":113765,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1450,1673,1452],"tags":[],"country":[1503,1536,1539,1545,2463,1551,1554,1557,1560,1563,1566,1569,1573,1575,1578,1582,1584,1590,2508,1593,1596,2512,1602,2519,1605,1608,2525,1611,3311,2253,2255,2554,2583,2620,2632,1615,2034,2265,2781],"container":[],"service":[5662],"tag-di-competenza":[],"class_list":["post-117318","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","category-permanent-establishment-art-5-oecd","category-associated-enterprises-income-corporate-art-9-oecd","country-italia","country-austria-it","country-belgio","country-croazia","country-australia-it","country-repubblica-ceca","country-danimarca","country-estonia-it","country-finlandia","country-francia","country-germania","country-grecia","country-ungheria","country-irlanda","country-lettonia","country-lituania","country-lussemburgo","country-paesi-bassi","country-canada-it","country-polonia","country-portogallo","country-cile","country-slovacchia","country-colombia-it","country-slovenia-it","country-spagna","country-corea-del-sud","country-svezia","country-costa-rica-it","country-islanda","country-norvegia","country-giappone","country-israele","country-messico","country-nuova-zelanda","country-regno-unito","country-stati-uniti","country-svizzera","country-turchia","service-permanent-establishment-analysis-italy"],"acf":[],"yoast_head":"<!-- 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