1.0Andersen Italyhttps://it.andersen.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="boR5EF4WFH"><a href="https://it.andersen.com/en/atad-directive-new-cfc-rules/">ATAD Directive: new Cfc rules</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://it.andersen.com/en/atad-directive-new-cfc-rules/embed/#?secret=boR5EF4WFH" width="600" height="338" title="“ATAD Directive: new Cfc rules” — Andersen Italy" data-secret="boR5EF4WFH" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> https://it.andersen.com/wp-content/uploads/2018/12/shutterstock_1138649948-small.jpg24491632The Legislative Decree No. 142/2018 about the implementation of the ATAD Directive, in force as from January 12th, 2019 for companies that close the financial statement as at December 31st, provides some news regarding the Controlled foreign company rules. In particular, based on the new rules: – the Cfc is extended to resident companies that […]