ALBERTINI ed altri: Norme per la soppressione del drenaggio fiscale sui redditi

This legislative proposal aims to address and eliminate 'tax drainage,' which occurs when income earned within a country is shifted or diverted to avoid national taxation. By closing these loopholes, the measure seeks to ensure a fairer tax system and increase public revenue. This procedure primarily affects high-income earners and corporations using complex financial structures to reduce their tax burden. It aims to change how certain types of income are reported and taxed to prevent tax avoidance.