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il quadro rw

IL QUADRO RW Autore:
Editore: SEAC
Anno di Pubblicazione: 2015
ISBN: 9788868241643
Disponibilità: Disponibile in 3 giorni
Prezzo: € 29,00

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QUADRO RW

In Sintesi:

La segnalazione degli investimenti di natura finanziaria e patrimoniale
detenuti all’estero da persone fisiche e da altri soggetti costituisce
un adempimento particolarmente delicato. Il presente Volume affronta la
disciplina sul monitoraggio fiscale illustrando le modalità di
compilazione del quadro RW nelle diverse ipotesi di investimenti. Si
distinguono gli investimenti patrimoniali (es: immobili, gioielli) da
quelli finanziari (es: titoli, partecipazioni, conti correnti).  Il
Volume affronta anche casistiche particolari come le polizze
assicurative estere e i trust nazionali e internazionali proponendo
esempi pratici anche in relazione a fattispecie generalmente trascurate.
La presente edizione è aggiornata con le più recenti risoluzioni
ministeriali ed illustra la disciplina sanzionatoria con il connesso
ravvedimento operoso, modificato dalla Legge di Stabilità 2015. Una
sezione del volume è inoltre dedicata alle imposte patrimoniali
introdotte dal D.L. n. 201/2011 relative agli investimenti finanziari
(IVAFE) e immobiliari (IVIE) detenuti all’estero. Al riguardo si segnala
che in base alla Legge Europea 2013 bis è stata modificata la base
imponibile IVAFE, limitandola ai soli prodotti finanziari, conti
correnti e libretti di risparmio.
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