The MINISTER of economy and finance having regard to article 1, paragraph 83) (n) of the Act December 24, 2007, # 244, which introduces income tax in the consolidated law, referred to in the Decree of the President of the Republic December 22, 1986, n. 917, article 168-bis, which established that, by Decree of the Minister of economy and finance, are located the States and territories that allow a proper exchange of information for the purposes, among others, the provisions of article 110, paragraphs 10 and 12-bis of the consolidated income tax; Having regard to article 1, paragraph 88, of that law, which provides that, until the tax year in progress at the date of publication in the official journal of the Decree of the Minister of economy and finance, provided for in article 168-bis of the consolidated law, shall continue to apply the provisions in force at December 31, 2007; Having regard to article 110, paragraphs 10 and 12-bis of the consolidated income tax, in the version in force on December 31, 2007, which provides that are not allowed as deductions expenses and other negative components arising from transactions between companies residing in Italy and resident enterprises or professionals resident in States or territories outside the European Union or the European economic area having privileged tax structures; Having regard to the above article 110, paragraphs 10 and 12-bis, in the version in force on December 31, 2007, which States that consider themselves privileged tax regimes of States or territories identified, by Decree of the Minister of economy and finance to be published in the official journal, significantly lower than the level of taxation applied in Italy, or the lack of a proper exchange of information or other equivalent criteria; Having regard to the order of the Minister of economy and finance January 23, 2002, published in Official Gazette No. 29 of February 4, 2002, with which they were identified the States and territories with preferential tax regime, referred to in the previous article 76, paragraph 7-bis of the consolidated income tax; Having regard to article 1, paragraph 678 of December 23, 2014, # 190, which States that, pending the approval of the decree referred to in article 168-bis of Decree of the President of the Republic December 22, 1986, n. 917, identification of privileged tax regimes is made, by order of the Minister of economy and finance, with exclusive reference to the lack of a proper exchange of information; Considered, therefore, the need to review, pending the enactment of the Decree of the Ministry of economy and finance under article 168-bis of the income tax, the Decree of the Minister of economy and finance January 23, 2002, containing a list of States to privileged taxation, taking into account the criteria set out in article 1, paragraph 678, December 23, 2014, law n. 190, consisting of the lack of a proper exchange of information;
Decrees: Art. 1 1. The Decree of January 23, 2002 laying down provisions on the indeducibilita ' negative expenditure and other components arising from transactions you have with companies domiciled in States or territories with preferential tax regime, have made the following changes: a) article 1 is replaced by the following: ' article 1 (States and territories having a preferential tax regime). 1. for the purposes of applying article 110, paragraphs 10 and 12-bis of the consolidated income tax, approved by Decree of the President of the Republic December 22, 1986, no 917, States or territories with preferential tax regime: Andorra, Bahamas, Barbados, Barbuda, Brunei, Djibouti (formerly Afars and Issas), Grenada, Guatemala, Hong Kong, Cook Islands, Marshall Islands, United States Virgin Islands, Kiribati (formerly the Gilbert Islands) , Lebanon, Liberia, Liechtenstein, Macau, Maldives, Nauru, Niue, New Caledonia, Oman, Philippines, Saint Kitts and Nevis, Solomon Islands, Samoa, Saint Lucia, Saint Vincent and the Grenadines, Saint Helena, Sark (Channel Islands), Seychelles, Tonga, Tuvalu (formerly Ellice Islands), Vanuatu ';
Article 2 2 b) numbers) and 4-bis) shall be deleted.
c) in article 3, 4 numbers) and 10) shall be deleted. This Decree will be published in the official journal of the Italian Republic.
Roma, April 27, 2015 the Minister: P