“Summer maneuver” 2: Measures to improve the efficiency of “anti evasion” controls.
Legislative Decree 78/2010, the so-called "Corrective Maneuver", converted by Law 122 of 2010, contains provisions to combat tax and social security evasion. This circular analyzes the content of some of these, with particular reference to companies and businesses.
Topics index
- Businesses open and close
- Controls for loss-making companies
- Tax code of non-resident subjects
- Assessment of consolidated companies
- Regulatory framework
- Legislation before Corrective Action
- New assessment of the consolidation
- Assessment with adhesion: new
- Effective date of the new rules