Author: Piergiorgio Valente
Tax planning and the pursuit of an advantageous position from a tax point of view are not inherently illegal activities. It is, however, necessary to identify the boundaries between what can be considered a legitimate tax saving and what should fall within the concept of "tax avoidance" (which is deemed pathological and, thus, is to counteract). In recent years, moreover, the erosion of the tax base due to the artificial transfer of profits toward jurisdictions with more favorable tax regimes (so-called BEPS) is a source of particular concern for States. This debate, of high relevance at the international level, aims to identify effective tackling measures in all sectors concerned, in order to safeguard the tax interests of States with advanced tax regimes.
The book "International Tax Avoidance" aims to provide a comprehensive framework meeting the needs of those who deal with the issue of tax avoidance, providing insights and practical application concepts useful for advisors, businesses, and Tax Authorities.