{"id":8596,"date":"2024-09-17T15:45:21","date_gmt":"2024-09-17T13:45:21","guid":{"rendered":"https:\/\/www.fogliandpartners.com\/cfcs-interpretive-and-applicative-doubts-regarding-the-amendments\/"},"modified":"2024-09-17T16:00:28","modified_gmt":"2024-09-17T14:00:28","slug":"cfcs-interpretive-and-applicative-doubts-regarding-the-amendments","status":"publish","type":"post","link":"https:\/\/www.fogliandpartners.com\/en\/cfcs-interpretive-and-applicative-doubts-regarding-the-amendments\/","title":{"rendered":"CFCs: interpretive and applicative doubts regarding the amendments"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8596\" class=\"elementor elementor-8596 elementor-8580\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d15de01 e-flex e-con-boxed e-con e-parent\" data-id=\"d15de01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a6b93a elementor-widget elementor-widget-text-editor\" data-id=\"5a6b93a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Corriere Tributario (No. 8-9\/2024), Giuliano Foglia and Sergio Mango analyse the new optional CFC regime introduced by Article 3 of Legislative Decree  no. 209\/2023 and implemented in Article 167 TUIR in paragraphs 4-ter and 4-quater. In detail, the paper focuses on some applicative aspects on which official clarifications from the Tax Authority would be welcome.  <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>3 September 2024<\/p>\n","protected":false},"author":3,"featured_media":6942,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"class_list":["post-8596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news_foglia-en"],"_links":{"self":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/comments?post=8596"}],"version-history":[{"count":0,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8596\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/media\/6942"}],"wp:attachment":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/media?parent=8596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/categories?post=8596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/tags?post=8596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}