Sperimentazioni in materia di compliance finanziari e voluntary disclosure nella convenzioni fiscale italo-vaticana 1° aprile 2015
The Holy See has started a deep Vatican State legislative and administrative reform. This innovative policy was then extended to the organizational transparency also in international financial relations. To chat effect it appears in all its historical value the legislation introduced in the tax conv...
| Main Author: | |
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| Format: | Print Article |
| Language: | Spanish |
| Check availability: | HBZ Gateway |
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Universidad de Navarra
2017
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| In: |
Fidelium iura
Year: 2017, Volume: 6, Pages: 49-87 |
| IxTheo Classification: | SB Catholic Church law |
| Further subjects: | B
Vatikanstadt
B Transparency B Financial situation B Italy B Steuern |
| Summary: | The Holy See has started a deep Vatican State legislative and administrative reform. This innovative policy was then extended to the organizational transparency also in international financial relations. To chat effect it appears in all its historical value the legislation introduced in the tax convention signed with Italy, on 1 April 2015, which offers a contrasting instrument to the practice of international tax evasion. In this discipline appear for the first time the standard models of financial compliance and voluntary disclosure developed by international and European Community law. These principles will be only a few months away formalized so even more clearly in the Agreement FATCA-IGA between the Holy See/VCS-USA. Consider the principle of the automatic exchange of bank information on accounts belonging to foreign citizens, including the tax control Authorities (Excise Department). It then emerged a plurality of law sources inspired by common principles of good financial administration. On this basis the Moneyval Committee has judged very positively the progress made by the Holy See, which can now be definitely struckout from the "black list" of States known as "tax havens." |
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| Contains: | Enthalten in: Fidelium iura
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