lettura a specchio

14:23 Apr 23, 2019
Italian to German translations [PRO]
Bus/Financial - Finance (general) / lettura a specchio
Italian term or phrase: lettura a specchio
Inoltre, a norma del comma 2 "I redditi si considerano prodotti all'estero sulla base di criteri reciproci a quelli previsti dall'articolo 23 per individuare quelli prodotti nel territorio dello Stato", e, in pratica, asserisce che si considerano redditi prodotti all'estero tutti quei redditi che, se prodotti da un soggetto non residente, sarebbero assoggettati ad imposizione in Italia, con una ad."lettura a specchio".

Danke
Grazia Toni
Italy


Summary of answers provided
2umgekehrte / spiegelbildliche Lesart
Regina Eichstaedter
1Anwendung der gleichen Kriterien zur Besteuerung
Katja Fels


  

Answers


47 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
umgekehrte / spiegelbildliche Lesart


Explanation:
"criteri reciproci" und "ad" (adeguata?) haben mich auf diese Fährte gebracht ... Einkünfte im Ausland gegenüber Einkünften in Italien - sie werden entsprechend "behandelt"

Regina Eichstaedter
Local time: 20:32
Native speaker of: Native in GermanGerman
PRO pts in category: 150
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1 hr   confidence: Answerer confidence 1/5Answerer confidence 1/5
Anwendung der gleichen Kriterien zur Besteuerung


Explanation:

Im Art. 23 TUIR steht, dass L’ordinamento accoglie, pertanto, il cosiddetto criterio della lettura “a specchio”, secondo cui i redditi si considerano prodotti all’estero sulla base dei medesimi criteri di collegamento enunciati dall’articolo 23 del TUIR per individuare quelli prodotti nel territorio dello Stato.


    Reference: http://def.finanze.it/DocTribFrontend/getContent.do?id=%7B2F...
Katja Fels
Germany
Local time: 20:32
Native speaker of: Native in GermanGerman
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