Will mini tax shield defeat tax evasion?
Maurizio Di Salvo, Lawyer and Chartered Accountant, analyzed the D.L. n. 148/2017 on the so-called mini tax shield in an article entitled “L’emersione delle attività estere non dichiarate, edizione 2018” published in the June issue of Novità Fiscali, the specialized magazine of the University of Applied Sciences and Arts of Southern Switzerland – SUPSI.
The article points out some weaknesses of the Decree against the tax evasion.