8/13/2019 Etica in afaceri Moravuri fiscale italiene

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Italian Tax Mores

Thomas Donaldson & Al Gini, Case Studies in BE, 4th edt.Prentice Hall, Upper Saddle River, New erse!, "##$, pp. $#%"

A'torit()ile *iscale italiene pornesc de la pre+'m)ia corect(- c( nici o *irm( n' /i declar( corectpro*it'rile, ci le s'0eval'ea+( c' 12%23. Drept 'rmare, la /ase l'ni d'p( dep'nerea delara)iilor *iscale,a't. *iscale invit( *iecare corpora)ie s( neocie+e m(rimea impo+itelor. 5a+a neocierilor o constit'ieimpo+itele pl(tite n anii anteriori de c(tre *iecare *irm(, pornind'%se de la pre+'m)ia c( *iecare companiec6/ti( n *iecare an mai m'lt dec6t n anii preceden)i.

7a neocieri, *iecare corp. este repre+entat( de 'n commercialista , 'n ins speciali+at n ast*el deneocieri, e8trem de importante at6t pt *irm( impo+it'l de an'l acesta s'nt 0a+a de impo+itare pt an'l'rm(tor-, c6t /i pt stat, repre+entat de c(tre 'n *'nc)ionar al *isc'l'i.

Acest *'nc)ionar pretinde bustarella9 o /pa( pe rom6ne/te, de m(rimea c(reia depinde pla*on'l la carese *inali+ea+( neocierile 9 mai aproape sa' mai departe de declara)ia *iscal( a *irmei.

:ndi*erent de m(rime, bustarellaeste incl's( n onorari'l pretin de commercialista , iar *irma ntr'c6t estem'l)'mit( de red'cerile *iscale o0)in'te- n' disc't( acest onorari' /i nici n' este interesat( s( /tie c6tan'me din acesta repre+int( /paa pl(tit(. ;ric'm, stat'l rec'noa/te ntre'l onorari' ca s'm( *iscalded'cti0il( din ta8ele *irmei pt an'l 'rm(tor.

; 0anc( american( de top a deschis o *ilial( n :talia. D'p( prim'l an de activitate, 0anca a *ost s*(t'it(at6t de c(tre italieni, c6t /i de c(tre americanii c' ceva vechime n :talia, s( redacte+e declara)ia *iscal( nstil italian. General manaer, a*lat la prima sa misi'ne overseas, nici n' a vr't s( a'd(< era necinstit /i ncontradic)ie c' re'lile din SUA. Drept pt care a completat declara)ia n stil american, adic( *oarte corect.

D'p( $ l'ni, 0anca prime/te o invita)ie la disc')ii. =ons'ltan)ii recomand( ana>area 'n'i commercialista .? re*'+( /i trimite o scrisoare, declar6nd c( declara)ia este n totalitate corect( /i solicit6nd s( i semen)ione+e capitolele as'pra c(rora a't *iscale ital doresc preci+(ri s'plimentare. Aceast( scrisoare n' aprimit nici 'n r(sp'ns.

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Italian Tax Mores

The :talian *ederal corporate ta8 s!stem has an o**icial, lealta8 str'ct're and ta8 rates >'st as the U.S. s!stem does.However, all similarit! 0etween the two s!stems ends here.

The :talian ta8 a'thorities ass'me that no :talian corporationwo'ld ever s'0mit a ta8 ret'rn which shows its tr'e pro*its 0'trather wo'ld s'0mit a ret'rn which 'nderstates act'al pro*its0! an!where 0etween 123 and 23B their ass'mption isessentiall! correct. There*ore, a0o't si8 months a*ter theann'al deadline *or *illin corporate ta8 ret'rns, the ta8a'thorities iss'e to each corporation an Cinvitation to disc'ssits ta8 ret'rn. The p'rpose o* this notice is to arrane apersonal meetin 0etween them and representatives o* thecorporation. At this meetin, the :talian reven'e service states

the amo'nt o* corporate income ta8 which it 0elieves is d'e. :tsposition is developed *rom 0oth prior !earsE ta8es act'all! paidand the c'rrent !earEs ret'rnB the amo'nt which the ta8a'thorities claim is d'e is enerall! several times that shownon the corporationEs ret'rn *or the c'rrent !ear. :n short, thecorporationEs ta8 ret'rn and the reven'e serviceEs statedposition are the openin o**ers *or the several ro'nds o*0arainin which will *ollow.

The :talian corporation is t!picall! represented in s'chneociation 0! its commercialista, a *'nction which e8ists in:talian societ! *or the primar! p'rpose o* neociatin corporateor individ'al- ta8 pa!ments with the :talian ta8 a'thoritiesBth's, the manaement o* an :talian corporation seldom, i* ever,has to meet directl! with the :talian reven'e service andpro0a0l! has a minim'm awareness o* the details o* theneociation other than the *inal settlement.

5oth the *inal settlement and the neociations are e8tremel!important to the corporation, the ta8 a'thorities, and thecommercialista. Since the ta8 a'thorities ass'me that acorporation alwaysearned more mone! this !ear than last !earand neverhas a loss, the amo'nt o* the *inal settlement, i. e.,corporate ta8es which will act'all! 0e paid, 0ecomes, *or allpractical p'rposes, the *loor *or the start o* ne8t !earEs

neociations. The *inal settlement also represents the amo'nto* reven'e the :talian overnment will collect in ta8es to help*inance the cost o* r'nnin the co'ntr!. However, since lareamo'nts o* mone! are involved and two individ'als havinvested personal interests are cond'ctin the neociations, theamo'nt o* bustarella9 t!picall! a s'0stantial cash pa!mentCreF'ested 0! the :talian reven'e aent *rom thecommercialista9 's'all! determines whether the *inalsettlement is closer to the corporationEs oriinal ta8 ret'rn or tothe *iscal a'thorit!Es oriinal neociatin position.

hatever bustarellais paid d'rin the neociation is 's'all!incl'ded 0! the commercialistain his l'mp%s'm *ee C*orservices rendered to his corporate client. :* the *inal settlementis *avora0le to the corporation, and it is the commercialistaEs

>o0 to see that it is, then the corporation is not liel! tocomplain a0o't the amo'nt o* its commercialistEs *ee, nor will itever now how m'ch o* that *ee was represented 0! bustarellaand how m'ch remained *or the commercialista as pa!ment *orhis neociatin services. :n an! case, the ta8 a'thorities willreconi+e the *'ll amo'nt o* the *ee as a ta8 ded'cti0le

e8pense on the corporationEs ta8 ret'rn *or the *ollowin !ear.

A0o't "@ !ears ao, a leadin American 0an opened a 0ans'0sidiar! in a ma>or :talian cit!. At the end o* its *irst !ear o*operation, the 0an was advised 0! its local law!ers and ta8acco'ntants, 0oth *rom 0ranches o* U.S. companies, to *ile itsta8 ret'rn C:talian%st!le, i. e., to 'nderstate its act'al pro*its 0!a sini*icant amo'nt. The American eneral manaer o* the

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