{"id":49422,"date":"2015-05-24T22:00:00","date_gmt":"2015-05-24T20:00:00","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/revisione_elenchi_paesi_blacklist\/"},"modified":"2015-05-24T22:00:00","modified_gmt":"2015-05-24T20:00:00","slug":"revisione_elenchi_paesi_blacklist","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/revisione_elenchi_paesi_blacklist\/","title":{"rendered":"Revisione degli elenchi paesi black list &#8211; aggiornamento"},"content":{"rendered":"<p>Il regime fiscale delle operazioni con paesi a fiscalit\u00e0 privilegiata ha subito negli ultimi mesi numerose modifiche.\u00a0<br \/>Con la legge di stabilit\u00e0 sono cambiati, con effetto dal 2015, i criteri di formazione delle due black list valide rispettivamente per la norma Cfc \u00a0( il DM 30 marzo 2015 ha modificato il contenuto del DM 21 novembre 2001) relativa alla tassazione per trasparenza degli utili delle societ\u00e0 controllate e collegate estere e per la norma relativa all\u2019indeducibilit\u00e0 dei costi (il DM 27 aprile 2015 ha modificato il contenuto della lista del 23 gennaio 2002).\u00a0<\/p>\n<p><span style=\"text-decoration: underline;\">Le modifiche introdotte a tali elenchi non hanno alcun impatto sul contenuto delle \u201ccomunicazioni \u00a0black list\u201d, che dallo scorso anno sono incluse nel modello polivalente (da presentare entro aprile dell\u2019anno successivo).<\/span><br \/>La norma istitutiva della \u201ccomunicazione black list\u201d richiama infatti un\u2019ulteriore lista (DM 4 maggio 1999) che non ha subito alcuna modifica.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>23\/06\/2015 &#8211; Revisione degli elenchi paesi black list : nessun impatto sulla comunicazione black list<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49422","post","type-post","status-publish","format-standard","hentry","category-news-da-smeup"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revisione degli elenchi paesi black list - aggiornamento - Magazine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smeup.com\/magazine\/blog\/revisione_elenchi_paesi_blacklist\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revisione degli elenchi paesi black list - aggiornamento - Magazine\" \/>\n<meta property=\"og:description\" content=\"23\/06\/2015 - Revisione degli elenchi paesi black list : nessun impatto sulla comunicazione black list\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.smeup.com\/magazine\/blog\/revisione_elenchi_paesi_blacklist\/\" \/>\n<meta property=\"og:site_name\" content=\"Magazine\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-24T20:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2025\/04\/homepage-sito-smeup_seo-social.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"smeup\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"smeup\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/revisione_elenchi_paesi_blacklist\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/revisione_elenchi_paesi_blacklist\\\/\"},\"author\":{\"name\":\"smeup\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/#\\\/schema\\\/person\\\/194a55d96e7e52223a84ff78468bf5c7\"},\"headline\":\"Revisione degli elenchi paesi black list &#8211; 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