Negli ultimi giorni molti contribuenti hanno ricevuto comunicazioni da parte dell’Agenzia Entrate relativi all’anno 2017, i cd. “Inviti alla Compliance”. Oltre alle informazioni riguardanti le giacenze di fine anno le comunicazioni per l’anno 2017 contengono anche i redditi conseguiti in tale anno.

Le comunicazioni sono il frutto dell’incrocio dei dati che l’Agenzia Entrate ha reperito dalla dichiarazione dei redditi inviata per l’anno 2017, con i dati ricevuti dagli altri paesi per effetto dello scambio internazionale di informazioni conseguente al Common Reporting Standard (CRS) approvato a livello OCSE. Le lettere presentano richieste di chiarimenti derivanti dal fatto che le informazioni ricevute dall’Agenzia Entrate relative ai redditi diversi riguardano solo le vendite di titoli. Di seguito trovate la spiegazione di Interactive Brokers sui dati trasmessi.

Common Reporting Standard (CRS)

The Common Reporting Standard (CRS), referred to as the Standard for Automatic Exchange of Financial Account Information (AEOI), calls on countries to obtain information from their financial institutions and exchange that information with other countries automatically on an annual basis. The CRS sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.
Interactive Brokers will comply with the OECD’s Common Reporting Standard – Automatic Exchange of Information (CRS-AEOI).
  • What is reported:
    • Name
    • Address
    • Tax ID Number
    • Tax Country
    • Date of Birth
    • Place of Birth
    • Year-end account balance
    • Gross Proceeds (all sales)
    • Interest income
    • Dividend income
  • To whom is the information reported:
    • For accounts held by the Interactive Brokers U.K. entity, the above information will be reported to HM Revenue & Customs of the United Kingdom. (During the first reporting period in May 2017, only Jurisdiction 1 countries will be reported.) The list can be found on the OECD website by clicking here http://www.oecd.org/tax/transparency/AEOI-commitments.pdf
    • For accounts held by Interactive Brokers Hong Kong entity, the above information will be reported to Inland Revenue Department of Hong Kong.
    • For accounts held by Interactive Brokers Japan entity, the above information will be reported to National Tax Agency of Japan
    • For accounts held by Interactive Brokers India entity, the above information will be reported to Income Tax Department of India
    • For accounts held by Interactive Brokers Canada entity, the above information will be reported to the Canada Revenue Agency
    • For accounts held by Interactive Brokers LLC, there is no reporting since the United Sates has not signed the CRS.
  • When will reporting take place and for what timeframe:
    • For IB UK accounts, the information will be reported for the first time in May 2017 for the calendar year 2016
    • For IB India, the information will be reported for the first time in May 2017 for the calendar year 2016
    • For IB HK, the information will be reported for the first time in May 2018 for the calendar year 2017
    • For IB Japan, the information will be reported for the first time in May 2018 for the calendar year 2017
    • For IB Canada, the information will be reported for the first time in May 2018 for the calendar year 2017
    • Non-Disclosed Introducing Brokers are responsible for their own reporting

I nostri professionisti ritengono importante rispondere alla richiesta dell’Agenzia Entrate. Ricordiamo ai clienti di Dichiarativo.com Srls che si sono rivolti a noi per l’anno 2017, che il servizio di assistenza alle richieste dell’Agenzia Entrate era compreso nel prezzo. Qualora lei fosse in possesso di una lettera di compliance per il 2017 ci contatti per una valutazione della situazione.

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