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|Title:||l criterio della prevalenza della sostanza sulla forma negli IAS/IFRS e l'elusione tributaria|
|Bibliographic citation:||Zizzo Giuseppe (2018), Il criterio della prevalenza della sostanza sulla forma negli IAS/IFRS e l'elusione tributaria. In: Rassegna tributaria, vol. 61, n. 4, 2018, p. 631-649. ISSN 1590-749X.|
|Abstract:||The essay explores the relationship between the principle of substance over form, as it affects the corporate income tax base due to the cross-reference to the characterization methods established by IAS/IFRS provided for by Art. 83 of the Income Tax Code, and tax avoidance, as defined by the General Anti Avoidance Rule (GAAR) provided for by Art. 10-bis of Law n. 212/2000. After defining the principle under IAS/IFRS and the absence of economic sustance which is mentioned by the GAAR, the essay identifies three scenarios. Two in which no overlapping takes place, because the principle of substance over form acts only as a characterization method or only as an element of the definition of tax avoidance. And one in which an overlapping takes place, because the principle of substance over form acts both as a characterization method and as an element of the definition of tax avoidance. In this latter case, since the unintended tax benefits obtained through the transaction may be offset assuming the violation of the relevant characterization method, without resorting to the GAAR, the principle of substance over form will actually act as a characterization method instead as an element of the definition of tax avoidance.|
|Appears in Collections:||Contributo in rivista|
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