{"id":995,"date":"2023-10-20T18:06:57","date_gmt":"2023-10-20T18:06:57","guid":{"rendered":"https:\/\/bestreporting.ch\/normativa-qi\/"},"modified":"2024-02-05T19:01:41","modified_gmt":"2024-02-05T19:01:41","slug":"normativa-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/it\/normativa-qi\/","title":{"rendered":"Normativa QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"995\" class=\"elementor elementor-995 elementor-42\">\n\t\t\t\t<div class=\"elementor-element elementor-element-543a403 e-flex e-con-boxed e-con e-parent\" data-id=\"543a403\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-868e23c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"868e23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:0}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Normativa QI<\/h2>\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<div class=\"elementor-element elementor-element-399c97c e-flex e-con-boxed e-con e-parent\" data-id=\"399c97c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c68d145 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"c68d145\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20e5cc2 elementor-widget elementor-widget-heading\" data-id=\"20e5cc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cos\u2019\u00e8<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fff3bf elementor-widget elementor-widget-text-editor\" data-id=\"3fff3bf\" 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>Per regime QI si intendono tutte le norme che regolano la tassazione e segnalazione dei redditi statunitensi (es. dividendi e cedole di strumenti finanziari) percepite da qualunque soggetto attraverso un intermediario non US.<\/p><p>La normativa si propone di introdurre un sistema di gestione delle trattenute alla fonte USA semplificato per tutti gli intermediari non US che sottoscrivono con IRS un accordo (QI Agreement). Se da un lato l\u2019accordo introduce obblighi stringenti per i sottoscrittori, dall\u2019altra garantisce che i redditi percepiti dai clienti del QI possano beneficiare di agevolazioni fiscali. La tassazione piena, del 30% sul valore lordo del provento, pu\u00f2 essere ridotta e, in alcuni casi, evitata (es. interessi da titoli in portafoglio).<\/p><p><a title=\"L\u2019 obbligo del QI\" href=\"https:\/\/bestreporting.ch\/it\/qi-obligations\/\">L\u2019 obbligo del QI<\/a> \u00e8 di raccogliere la documentazione della propria clientela, classificare il cliente sulla base di questa ed applicargli la corretta tassazione in funzione della residenza fiscale accertata. Questi ed altri obblighi permettono alla clientela del QI di beneficiare dell\u2019aliquota ridotta in forza degli accordi contro la doppia imposizione tra il suo paese di residenza e gli USA.<\/p><div><a tabindex=\"-1\" name=\"secondo\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e6b196 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4e6b196\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a928916 elementor-widget elementor-widget-image\" data-id=\"a928916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"426\" src=\"https:\/\/bestreporting.ch\/wp-content\/uploads\/2023\/10\/high-angle-woman-working-as-economist-jpg.webp\" class=\"attachment-large size-large wp-image-190\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-70d36ba e-flex e-con-boxed e-con e-parent\" data-id=\"70d36ba\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4b4cd55 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4b4cd55\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bf006d elementor-widget elementor-widget-heading\" data-id=\"1bf006d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Storia ed evoluzione della normativa QI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e17f2b e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"0e17f2b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c72cc5 elementor-widget elementor-widget-text-editor\" data-id=\"4c72cc5\" 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>Il <strong>QI Agreement<\/strong> e il regime QI sono stati introdotti per la prima volta con la <em>\u201cRevenue Procedure 2000-12\u201d<\/em> entrando in vigore il <em>1\u00b0 gennaio 2001.<\/em><\/p>\n<p>Restato nella sostanza inalterato per diversi anni, nel 2014 \u00e8 stato introdotto un nuovo <strong>QI Agreement<\/strong> con la <em>\u201cRevenue Procedure 2014-39\u201c<\/em>. Lo scopo di questo aggiornamento \u00e8 stato principalmente quello di recepire ed integrare nel Regime QI i requisiti dalla normativa FATCA (Foreign Account Tax Compliance Act).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9a18d2 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"a9a18d2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8cae4f elementor-widget elementor-widget-text-editor\" data-id=\"d8cae4f\" 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>Con il nuovo QI Agreement, l\u2019intermediario \u00e8 diventato responsabile non solo ai fini di due diligence, reportistica e ritenuta ex Chapter 3 dell\u2019Internal Revenue Code (IRC) e della Backup Withholding ex cap. 61 dell\u2019IRC, ma anche ai fini FATCA, regolamentata dal \u201cChapter 4\u201d dell\u2019IRC.<\/p>\n<p>Tale QI Agreement ha cessato i propri effetti il 31 dicembre 2016 ed \u00e8 stato sostituito dal nuovo QI Agreement, pubblicato con la <em>\u201cRevenue Procedure 2017-15\u201c<\/em>, entrato in vigore il 1\u00b0 gennaio 2017.<br \/>Tra le novit\u00e0 di maggiore importanza ed impatto per il QI vi \u00e8 sicuramente l\u2019introduzione dell\u2019obbligo per i QI di definire e gestire un programma interno di compliance (Compliance Program) e di sottoporre il proprio operato a una Review indipendente.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-243647b e-flex e-con-boxed e-con e-parent\" data-id=\"243647b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e79ba12 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e79ba12\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45ec297 elementor-widget elementor-widget-image\" data-id=\"45ec297\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/bestreporting.ch\/wp-content\/uploads\/2023\/10\/business-woman-working-office-desktop-jpg.webp\" class=\"attachment-large size-large wp-image-196\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36f051e e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"36f051e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c46c662 elementor-widget elementor-widget-heading\" data-id=\"c46c662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La figura del QI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9590cc elementor-widget elementor-widget-text-editor\" data-id=\"d9590cc\" 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>Il Qualified Intermediary (QI) \u00e8 un intermediario finanziario non statunitense che ha firmato il QI Agreement con l\u2019IRS.<\/p>\n<p>Il QI, a fronte del migliore e semplificato regime fiscale per s\u00e9 ed i propri clienti, accetta e si impegna a rispettare una serie di obblighi, tra i quali:<\/p>\n<ul>\n<li>Documentazione dei suoi clienti<\/li>\n<li>Applicazione della corretta ritenuta<\/li>\n<li>Segnalazione fiscali annuali a IRS<\/li>\n<li>Programma interno di compliance<\/li>\n<li>Audit da parte di un soggetto indipendente, interno o esterno<\/li>\n<\/ul>\n<p>Per maggiori informazioni, leggete il nostro articolo \u201c<a title=\"articolo \u201cLa figura del QI\u201d\" href=\"https:\/\/bestreporting.ch\/figure-of-qi\/\">La figura del QI<\/a>\u201d<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-5a90069 e-flex e-con-boxed e-con e-parent\" data-id=\"5a90069\" 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-1dc5e45 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1dc5e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contenuti di approfondimento<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c89102 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"7c89102\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/it\/figure-of-qi\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La figura del Qualified Intermediary<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/it\/qi-obligations\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Obblighi del Qualified Intermediary<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/it\/requirements-to-become-qi\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Requisiti per diventare Qualified Intermediary<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/it\/qi-regime-collection-of-customers-documentation\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Regime QI: raccolta documentazione<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-element elementor-element-02803be e-flex e-con-boxed e-con e-parent\" data-id=\"02803be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6d215a3 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"6d215a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a39ec19 elementor-widget elementor-widget-heading\" data-id=\"a39ec19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Interessato ai nostri servizi di QI Reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90889eb elementor-widget elementor-widget-heading\" data-id=\"90889eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Clicca il bottone a fianco per richiedere maggiori informazioni<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d6cc27 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"0d6cc27\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d045e09 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d045e09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/it\/contact-us\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Richiedi pi\u00f9 informazioni<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\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>Normativa QI Cos\u2019\u00e8 Per regime QI si intendono tutte le norme che regolano la tassazione e segnalazione dei redditi statunitensi (es. dividendi e cedole di strumenti finanziari) percepite da qualunque soggetto attraverso un intermediario non US. La normativa si propone di introdurre un sistema di gestione delle trattenute alla fonte USA semplificato per tutti gli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-995","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/it\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/it\/?taxonomy=translation_priority&#038;term=opzionale\" rel=\"tag\">Opzionale<\/a>","rttpg_excerpt":"Normativa QI Cos\u2019\u00e8 Per regime QI si intendono tutte le norme che regolano la tassazione e segnalazione dei redditi statunitensi (es. dividendi e cedole di strumenti finanziari) percepite da qualunque soggetto attraverso un intermediario non US. La normativa si propone di introdurre un sistema di gestione delle trattenute alla fonte USA semplificato per tutti gli&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages\/995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/comments?post=995"}],"version-history":[{"count":13,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages\/995\/revisions"}],"predecessor-version":[{"id":2534,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages\/995\/revisions\/2534"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/media?parent=995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}