ROMANZO
FISCALE
From
Amazon:
The
ways in which certain multinational groups reduce their tax burden with the
approval of complacent States are known by a very small circle of
professionals, such as technocrats, lawyers, tax consultants, or academics.
This gap needs to be filled by making the subject accessible even to those who
do not professionally deal with tax tricks. The fact that certain taxpayers are
so powerful that they can dictate to States how much taxes they are willing to
pay raises a much deeper issue than the global theft achieved with their
maneuvers: it poses a problem of democracy. So, what does aggressive tax
planning mean? How do publicly traded companies use tax havens? Why do some
States favor, rather than crack down on, the borderline behaviors of foreign
companies? What role have certain European States played in reducing to almost
zero the taxes paid by dozens of multinationals? Why has the United States,
which is known for imposing draconian punishments on tax evaders, tolerated if
not encouraged the abusive maneuvers of its champions? What has been done
internationally to put a stop to a phenomenon that humiliates tax justice by
bending it to the prosaic needs of large groups and their shareholders? What is
the global minimum tax of 15%, and how will tax havens and their clients react
to its implementation? It is to these and many other questions that the reader
can find answers in the compelling story told in these pages: "Romanzo
fiscale" explains where it started, where it stands, and where it might
go. Preface by Marco Miccinesi.
