Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione 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 that effect it appears in all its historical value the legislation introduced in the tax conv...
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| Language: | Italian |
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2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5920654 |
| Source: | Anuario de derecho canónico : revista de la Facultad de Derecho Canónico integrada en la UCV, ISSN 2254-5093, Nº. 6, 2017, pags. 49-87 |
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Anuario de derecho canónico : revista de la Facultad de Derecho Canónico integrada en la UCV, ISSN 2254-5093, Nº. 6, 2017, pags. 49-87
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| language |
Italian
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Trasparenza e compliance fiscale
accordi fiscali bilaterali accordi separati privilegiari standard prudenziali internazionali voluntary disclosure scambio automatico di informazioni Autorità di Informazione Finanziaria (AIF) Transparency and tax compliance bilateral tax agreements privileged separate agreements international prudential standards voluntary disclosure automatic exchange of information Financial Information Authority (FIA) |
| spellingShingle |
Trasparenza e compliance fiscale
accordi fiscali bilaterali accordi separati privilegiari standard prudenziali internazionali voluntary disclosure scambio automatico di informazioni Autorità di Informazione Finanziaria (AIF) Transparency and tax compliance bilateral tax agreements privileged separate agreements international prudential standards voluntary disclosure automatic exchange of information Financial Information Authority (FIA) Vecchi, Fabio Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015 |
| description |
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 that 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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| format |
Article
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| author |
Vecchi, Fabio
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| author_facet |
Vecchi, Fabio
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| author_sort |
Vecchi, Fabio
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| title |
Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015
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| title_short |
Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015
|
| title_full |
Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015
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| title_fullStr |
Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015
|
| title_full_unstemmed |
Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015
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| title_sort |
sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015
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| publishDate |
2017
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5920654
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| _version_ |
1709745704493121536
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| spelling |
dialnet-ar-18-ART00011706532017-04-28Sperimentazioni in materia di "compliance" finanziaria e "voluntary disclosure" nella convenzione fiscale italo-vaticana 1° aprile 2015Vecchi, FabioTrasparenza e compliance fiscaleaccordi fiscali bilateraliaccordi separati privilegiaristandard prudenziali internazionalivoluntary disclosurescambio automatico di informazioniAutorità di Informazione Finanziaria (AIF)Transparency and tax compliancebilateral tax agreementsprivileged separate agreementsinternational prudential standardsvoluntary disclosureautomatic exchange of informationFinancial Information Authority (FIA)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 that 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.”La Santa Sede ha avviato una profonda riforma legislativa e amministrativa dello Stato vaticano. Questa politica innovativa si è poi estesa alla trasparenza organizzativa anche nei rapporti internazionali di natura finanziaria. In tal senso appare in tutta la sua valenza storica la normativa introdotta nella Convenzione fiscale stipulata con l’Italia, il 1° aprile 2015, che propone uno strumento di contrasto alla pratica di evasione fiscale internazionale. In tale disciplina compaiono per le prima volta i modelli standard di compliance finanziaria e di voluntary disclosure messi a punto dal diritto internazionale e comunitario. Tali principi verranno solo a pochi mesi di distanza formalizzati in modo anche più netto nell’Accordo FATCA-IGA tra Santa Sede/SCV – USA. Si pensi al principio dello scambio automatico di informazioni bancarie su conti appartenenti a cittadini stranieri, tra Autorità di controllo tributario. È quindi emersa una pluralità di fonti normative ispirate a principi comuni in materia di buona amministrazione finanziaria. Su queste basi il Comitato Moneyval ha giudicato assai positivamente i progressi raggiunti dalla Santa Sede, la quale può oggi essere sicuramente depennata dalla “black list” degli Stati noti come “paradisi fiscali”.2017text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5920654(Revista) ISSN 2254-5093Anuario de derecho canónico : revista de la Facultad de Derecho Canónico integrada en la UCV, ISSN 2254-5093, Nº. 6, 2017, pags. 49-87itaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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