{"id":759810,"date":"2024-08-30T11:01:11","date_gmt":"2024-08-30T09:01:11","guid":{"rendered":"http:\/\/italianbusinesslawyers.com\/%d0%b4%d0%b0%d0%bd%d1%8a%d1%87%d0%bd%d0%b8-%d0%b7%d0%b0%d0%b4%d1%8a%d0%bb%d0%b6%d0%b5%d0%bd%d0%b8%d1%8f-%d0%b8-%d1%81%d0%bf%d0%b0%d0%b7%d0%b2%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%b2\/"},"modified":"2026-07-06T13:11:22","modified_gmt":"2026-07-06T11:11:22","slug":"%d0%b4%d0%b0%d0%bd%d1%8a%d1%87%d0%bd%d0%b8-%d0%b7%d0%b0%d0%b4%d1%8a%d0%bb%d0%b6%d0%b5%d0%bd%d0%b8%d1%8f-%d0%b8-%d1%81%d0%bf%d0%b0%d0%b7%d0%b2%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%b2","status":"publish","type":"page","link":"https:\/\/italianbusinesslawyers.com\/bg\/%d0%b4%d0%b0%d0%bd%d1%8a%d1%87%d0%bd%d0%b8-%d0%b7%d0%b0%d0%b4%d1%8a%d0%bb%d0%b6%d0%b5%d0%bd%d0%b8%d1%8f-%d0%b8-%d1%81%d0%bf%d0%b0%d0%b7%d0%b2%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%b2\/","title":{"rendered":"\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0437\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430 \u0441 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u0435"},"content":{"rendered":"\n<div class=\"wp-block-genesis-blocks-gb-spacer gb-block-spacer gb-divider-solid gb-divider-size-1\" style=\"color:#ddd\"><hr style=\"height:31px\"><\/div>\n\n<!--\nSEO Title (Yoast \/ RankMath): Corporate Tax Compliance in Italy for Foreign Companies\nMeta Description: Corporate tax compliance in Italy for foreign-owned companies, branches and investors. Guidance on IRES, IRAP, VAT registration, fiscal representative, withholding taxes, accounting, filing deadlines and post-incorporation tax onboarding.\nRecommended URL: http:\/\/italianbusinesslawyers.com\/tax-obligations-and-compliance-for-companies-in-italy\/\nRecommended H1: Italian Corporate Tax Compliance for Foreign-Owned Companies\nPrimary CTA: Download the Italy Tax Compliance Checklist\nLead Magnet: Italy Corporate Tax Compliance Checklist\nInternal Links: VAT registration; S.r.l. setup; Branch in Italy; Fiscal representative; Open Italian bank account\n-->\n\n<style>\n  .ibl-tax-page {\n    --ibl-navy: #0b1f33;\n    --ibl-navy-2: #132f4c;\n    --ibl-blue: #1f4e79;\n    --ibl-blue-2: #2b638f;\n    --ibl-green: #1d6f64;\n    --ibl-green-2: #2c8c7d;\n    --ibl-gold: #c69a45;\n    --ibl-gold-dark: #9d7428;\n    --ibl-text: #25313d;\n    --ibl-muted: #667085;\n    --ibl-bg: #f5f7fa;\n    --ibl-soft-blue: #eef4fb;\n    --ibl-soft-green: #edf7f4;\n    --ibl-line: #d8e0ea;\n    --ibl-white: #ffffff;\n    --ibl-cream: #fffaf0;\n    color: var(--ibl-text);\n    font-family: inherit;\n    line-height: 1.65;\n    font-size: 17px;\n  }\n\n  .ibl-tax-page *,\n  .ibl-tax-page *::before,\n  .ibl-tax-page *::after {\n    box-sizing: border-box;\n  }\n\n  .ibl-tax-page a {\n    color: var(--ibl-blue);\n    text-decoration: none;\n    font-weight: 650;\n  }\n\n  .ibl-tax-page a:hover {\n    color: var(--ibl-gold-dark);\n    text-decoration: underline;\n  }\n\n  .ibl-tax-full {\n    width: 100vw;\n    margin-left: calc(50% - 50vw);\n    margin-right: calc(50% - 50vw);\n  }\n\n  .ibl-tax-wrap {\n    width: min(1180px, calc(100% - 36px));\n    margin: 0 auto;\n  }\n\n  .ibl-tax-section {\n    padding: 72px 0;\n  }\n\n  .ibl-tax-section.compact {\n    padding: 48px 0;\n  }\n\n  .ibl-tax-section.light {\n    background: var(--ibl-bg);\n  }\n\n  .ibl-tax-section.soft-blue {\n    background: var(--ibl-soft-blue);\n  }\n\n  .ibl-tax-section.soft-green {\n    background: var(--ibl-soft-green);\n  }\n\n  .ibl-tax-section.dark {\n    background: linear-gradient(135deg, var(--ibl-navy) 0%, var(--ibl-navy-2) 62%, #102842 100%);\n    color: var(--ibl-white);\n  }\n\n  .ibl-tax-hero {\n    position: relative;\n    overflow: hidden;\n    padding: 94px 0 78px;\n    background: linear-gradient(135deg, rgba(11,31,51,.98) 0%, rgba(19,47,76,.97) 54%, rgba(29,111,100,.92) 100%);\n    color: var(--ibl-white);\n  }\n\n  .ibl-tax-hero::after {\n    content: \"\";\n    position: absolute;\n    right: -130px;\n    top: -150px;\n    width: 460px;\n    height: 460px;\n    border-radius: 50%;\n    background: rgba(198,154,69,.18);\n    pointer-events: none;\n  }\n\n  .ibl-tax-hero::before {\n    content: \"\";\n    position: absolute;\n    left: -160px;\n    bottom: -190px;\n    width: 390px;\n    height: 390px;\n    border-radius: 50%;\n    background: rgba(255,255,255,.08);\n    pointer-events: none;\n  }\n\n  .ibl-tax-hero-grid {\n    position: relative;\n    z-index: 1;\n    display: grid;\n    grid-template-columns: minmax(0, 1.35fr) minmax(310px, .72fr);\n    gap: 42px;\n    align-items: center;\n  }\n\n  .ibl-tax-eyebrow {\n    display: inline-flex;\n    align-items: center;\n    gap: 10px;\n    margin: 0 0 18px;\n    color: #f3d89b;\n    font-size: 13px;\n    font-weight: 800;\n    letter-spacing: .13em;\n    text-transform: uppercase;\n  }\n\n  .ibl-tax-eyebrow::before {\n    content: \"\";\n    width: 34px;\n    height: 2px;\n    background: var(--ibl-gold);\n  }\n\n  .ibl-tax-page h1,\n  .ibl-tax-page h2,\n  .ibl-tax-page h3 {\n    line-height: 1.15;\n    color: var(--ibl-navy);\n    margin-top: 0;\n  }\n\n  .ibl-tax-hero h1 {\n    color: var(--ibl-white);\n    font-size: clamp(38px, 5vw, 64px);\n    letter-spacing: -.035em;\n    margin: 0 0 24px;\n    max-width: 940px;\n  }\n\n  .ibl-tax-hero p {\n    color: rgba(255,255,255,.89);\n    font-size: clamp(18px, 2vw, 22px);\n    max-width: 860px;\n    margin: 0 0 28px;\n  }\n\n  .ibl-tax-hero-card {\n    background: rgba(255,255,255,.09);\n    border: 1px solid rgba(255,255,255,.2);\n    border-radius: 22px;\n    padding: 28px;\n    box-shadow: 0 26px 58px rgba(0,0,0,.28);\n    backdrop-filter: blur(10px);\n  }\n\n  .ibl-tax-hero-card h2 {\n    color: var(--ibl-white);\n    font-size: 21px;\n    margin: 0 0 18px;\n  }\n\n  .ibl-tax-hero-card ul {\n    margin: 0;\n    padding: 0;\n    list-style: none;\n  }\n\n  .ibl-tax-hero-card li {\n    padding: 13px 0 13px 30px;\n    position: relative;\n    border-top: 1px solid rgba(255,255,255,.14);\n    color: rgba(255,255,255,.91);\n  }\n\n  .ibl-tax-hero-card li:first-child {\n    border-top: 0;\n  }\n\n  .ibl-tax-hero-card li::before {\n    content: \"\";\n    position: absolute;\n    left: 0;\n    top: 21px;\n    width: 10px;\n    height: 10px;\n    border-radius: 50%;\n    background: var(--ibl-gold);\n    box-shadow: 0 0 0 4px rgba(198,154,69,.18);\n  }\n\n  .ibl-tax-hero-actions,\n  .ibl-tax-actions {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 14px;\n    align-items: center;\n  }\n\n  .ibl-tax-btn {\n    display: inline-flex;\n    align-items: center;\n    justify-content: center;\n    min-height: 48px;\n    padding: 13px 20px;\n    border-radius: 999px;\n    font-size: 15px;\n    font-weight: 800;\n    letter-spacing: .01em;\n    text-decoration: none !important;\n    transition: transform .18s ease, box-shadow .18s ease, background .18s ease;\n  }\n\n  .ibl-tax-btn:hover {\n    transform: translateY(-1px);\n    text-decoration: none !important;\n  }\n\n  .ibl-tax-btn.primary {\n    background: var(--ibl-gold);\n    color: var(--ibl-navy) !important;\n    box-shadow: 0 14px 34px rgba(198,154,69,.28);\n  }\n\n  .ibl-tax-btn.primary:hover {\n    background: #d4aa58;\n    color: var(--ibl-navy) !important;\n  }\n\n  .ibl-tax-btn.secondary {\n    background: rgba(255,255,255,.12);\n    border: 1px solid rgba(255,255,255,.3);\n    color: var(--ibl-white) !important;\n  }\n\n  .ibl-tax-btn.secondary:hover {\n    background: rgba(255,255,255,.18);\n    color: var(--ibl-white) !important;\n  }\n\n  .ibl-tax-btn.dark {\n    background: var(--ibl-navy);\n    color: var(--ibl-white) !important;\n  }\n\n  .ibl-tax-btn.dark:hover {\n    background: var(--ibl-blue);\n  }\n\n  .ibl-tax-btn.outline {\n    background: var(--ibl-white);\n    border: 1px solid var(--ibl-line);\n    color: var(--ibl-navy) !important;\n  }\n\n  .ibl-tax-btn.outline:hover {\n    border-color: var(--ibl-gold);\n    color: var(--ibl-gold-dark) !important;\n  }\n\n  .ibl-tax-intro-grid,\n  .ibl-tax-two-col {\n    display: grid;\n    grid-template-columns: minmax(0, .86fr) minmax(320px, .55fr);\n    gap: 42px;\n    align-items: start;\n  }\n\n  .ibl-tax-kicker {\n    color: var(--ibl-green);\n    font-size: 13px;\n    font-weight: 850;\n    letter-spacing: .12em;\n    text-transform: uppercase;\n    margin: 0 0 12px;\n  }\n\n  .ibl-tax-lead {\n    font-size: 20px;\n    color: #344354;\n    margin-bottom: 26px;\n  }\n\n  .ibl-tax-note {\n    border-left: 4px solid var(--ibl-gold);\n    background: var(--ibl-cream);\n    padding: 18px 20px;\n    border-radius: 0 16px 16px 0;\n    color: #4a3b1c;\n  }\n\n  .ibl-tax-card,\n  .ibl-tax-panel,\n  .ibl-tax-stat,\n  .ibl-tax-faq-item {\n    background: var(--ibl-white);\n    border: 1px solid var(--ibl-line);\n    border-radius: 20px;\n    box-shadow: 0 18px 44px rgba(11,31,51,.07);\n  }\n\n  .ibl-tax-card {\n    padding: 28px;\n  }\n\n  .ibl-tax-card h3,\n  .ibl-tax-panel h3,\n  .ibl-tax-stat h3 {\n    font-size: 22px;\n    margin-bottom: 12px;\n  }\n\n  .ibl-tax-card p,\n  .ibl-tax-panel p,\n  .ibl-tax-stat p {\n    margin-bottom: 0;\n  }\n\n  .ibl-tax-badge-row {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 9px;\n    margin: 22px 0 0;\n  }\n\n  .ibl-tax-badge {\n    display: inline-flex;\n    align-items: center;\n    gap: 8px;\n    padding: 8px 12px;\n    border-radius: 999px;\n    background: var(--ibl-soft-blue);\n    color: var(--ibl-blue);\n    font-size: 13px;\n    font-weight: 800;\n  }\n\n  .ibl-tax-stats {\n    display: grid;\n    grid-template-columns: repeat(3, minmax(0, 1fr));\n    gap: 18px;\n  }\n\n  .ibl-tax-stat {\n    padding: 22px;\n    border-top: 5px solid var(--ibl-gold);\n  }\n\n  .ibl-tax-stat strong {\n    display: block;\n    color: var(--ibl-navy);\n    font-size: 28px;\n    line-height: 1.1;\n    margin-bottom: 8px;\n  }\n\n  .ibl-tax-grid-3 {\n    display: grid;\n    grid-template-columns: repeat(3, minmax(0, 1fr));\n    gap: 22px;\n  }\n\n  .ibl-tax-grid-2 {\n    display: grid;\n    grid-template-columns: repeat(2, minmax(0, 1fr));\n    gap: 22px;\n  }\n\n  .ibl-tax-icon {\n    display: inline-flex;\n    width: 42px;\n    height: 42px;\n    border-radius: 14px;\n    align-items: center;\n    justify-content: center;\n    background: linear-gradient(135deg, var(--ibl-blue), var(--ibl-green));\n    color: var(--ibl-white);\n    font-size: 18px;\n    font-weight: 900;\n    margin-bottom: 16px;\n  }\n\n  .ibl-tax-list {\n    padding: 0;\n    margin: 18px 0 0;\n    list-style: none;\n  }\n\n  .ibl-tax-list li {\n    position: relative;\n    padding-left: 28px;\n    margin: 10px 0;\n  }\n\n  .ibl-tax-list li::before {\n    content: \"\";\n    position: absolute;\n    left: 0;\n    top: .67em;\n    width: 9px;\n    height: 9px;\n    border-radius: 50%;\n    background: var(--ibl-gold);\n  }\n\n  .ibl-tax-table-wrap {\n    overflow-x: auto;\n    border-radius: 20px;\n    border: 1px solid var(--ibl-line);\n    background: var(--ibl-white);\n    box-shadow: 0 18px 44px rgba(11,31,51,.07);\n  }\n\n  .ibl-tax-table {\n    width: 100%;\n    min-width: 820px;\n    border-collapse: collapse;\n    background: var(--ibl-white);\n  }\n\n  .ibl-tax-table th,\n  .ibl-tax-table td {\n    padding: 18px;\n    text-align: left;\n    vertical-align: top;\n    border-bottom: 1px solid var(--ibl-line);\n  }\n\n  .ibl-tax-table th {\n    background: var(--ibl-navy);\n    color: var(--ibl-white);\n    font-size: 13px;\n    letter-spacing: .08em;\n    text-transform: uppercase;\n  }\n\n  .ibl-tax-table tr:last-child td {\n    border-bottom: 0;\n  }\n\n  .ibl-tax-table td:first-child {\n    font-weight: 850;\n    color: var(--ibl-navy);\n  }\n\n  .ibl-tax-process {\n    counter-reset: taxstep;\n    display: grid;\n    gap: 18px;\n  }\n\n  .ibl-tax-step {\n    position: relative;\n    padding: 24px 24px 24px 76px;\n    border-radius: 20px;\n    background: var(--ibl-white);\n    border: 1px solid var(--ibl-line);\n    box-shadow: 0 16px 36px rgba(11,31,51,.06);\n  }\n\n  .ibl-tax-step::before {\n    counter-increment: taxstep;\n    content: counter(taxstep);\n    position: absolute;\n    left: 24px;\n    top: 24px;\n    width: 36px;\n    height: 36px;\n    border-radius: 12px;\n    background: var(--ibl-navy);\n    color: var(--ibl-white);\n    display: inline-flex;\n    align-items: center;\n    justify-content: center;\n    font-weight: 900;\n  }\n\n  .ibl-tax-step h3 {\n    font-size: 21px;\n    margin-bottom: 7px;\n  }\n\n  .ibl-tax-panel {\n    padding: 30px;\n  }\n\n  .ibl-tax-checklist {\n    display: grid;\n    grid-template-columns: minmax(0, .85fr) minmax(300px, .5fr);\n    gap: 30px;\n    align-items: center;\n    padding: 34px;\n    border-radius: 24px;\n    background: linear-gradient(135deg, var(--ibl-navy), var(--ibl-blue));\n    color: var(--ibl-white);\n    box-shadow: 0 28px 70px rgba(11,31,51,.24);\n  }\n\n  .ibl-tax-checklist h2,\n  .ibl-tax-checklist h3 {\n    color: var(--ibl-white);\n  }\n\n  .ibl-tax-checklist p,\n  .ibl-tax-checklist li {\n    color: rgba(255,255,255,.88);\n  }\n\n  .ibl-tax-checklist .ibl-tax-mini-card {\n    background: rgba(255,255,255,.1);\n    border: 1px solid rgba(255,255,255,.18);\n    border-radius: 18px;\n    padding: 22px;\n  }\n\n  .ibl-tax-related {\n    display: grid;\n    grid-template-columns: repeat(5, minmax(0, 1fr));\n    gap: 16px;\n  }\n\n  .ibl-tax-related a {\n    display: block;\n    min-height: 132px;\n    padding: 18px;\n    border-radius: 18px;\n    border: 1px solid var(--ibl-line);\n    background: var(--ibl-white);\n    color: var(--ibl-navy);\n    box-shadow: 0 12px 28px rgba(11,31,51,.06);\n  }\n\n  .ibl-tax-related a span {\n    display: block;\n    color: var(--ibl-muted);\n    font-size: 13px;\n    font-weight: 500;\n    margin-top: 8px;\n  }\n\n  .ibl-tax-related a:hover {\n    border-color: var(--ibl-gold);\n    color: var(--ibl-gold-dark);\n    text-decoration: none;\n  }\n\n  .ibl-tax-faq {\n    display: grid;\n    gap: 16px;\n  }\n\n  .ibl-tax-faq-item {\n    padding: 24px;\n  }\n\n  .ibl-tax-faq-item h3 {\n    font-size: 20px;\n    margin-bottom: 10px;\n  }\n\n  .ibl-tax-final {\n    text-align: center;\n  }\n\n  .ibl-tax-final h2 {\n    color: var(--ibl-white);\n    font-size: clamp(30px, 4vw, 48px);\n    max-width: 860px;\n    margin: 0 auto 18px;\n  }\n\n  .ibl-tax-final p {\n    color: rgba(255,255,255,.86);\n    max-width: 780px;\n    margin: 0 auto 28px;\n    font-size: 19px;\n  }\n\n  .ibl-tax-small {\n    color: var(--ibl-muted);\n    font-size: 14px;\n  }\n\n  @media (max-width: 980px) {\n    .ibl-tax-hero-grid,\n    .ibl-tax-intro-grid,\n    .ibl-tax-two-col,\n    .ibl-tax-checklist {\n      grid-template-columns: 1fr;\n    }\n\n    .ibl-tax-grid-3,\n    .ibl-tax-stats,\n    .ibl-tax-related {\n      grid-template-columns: repeat(2, minmax(0, 1fr));\n    }\n  }\n\n  @media (max-width: 640px) {\n    .ibl-tax-section {\n      padding: 54px 0;\n    }\n\n    .ibl-tax-hero {\n      padding: 70px 0 58px;\n    }\n\n    .ibl-tax-grid-3,\n    .ibl-tax-grid-2,\n    .ibl-tax-stats,\n    .ibl-tax-related {\n      grid-template-columns: 1fr;\n    }\n\n    .ibl-tax-card,\n    .ibl-tax-panel,\n    .ibl-tax-checklist,\n    .ibl-tax-hero-card {\n      padding: 22px;\n    }\n\n    .ibl-tax-step {\n      padding-left: 24px;\n      padding-top: 76px;\n    }\n  }\n<\/style>\n\n<div class=\"ibl-tax-page\">\n  <section class=\"ibl-tax-full ibl-tax-hero\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-hero-grid\">\n        <div>\n          <p class=\"ibl-tax-eyebrow\">\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0437\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0446\u0435\u043b\u0438 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0437\u0430 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430<\/p>\n          <h1>\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0437\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430 \u0441 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u0435<\/h1>\n          <p>\u041d\u0438\u0435 \u043f\u043e\u0434\u043f\u043e\u043c\u0430\u0433\u0430\u043c\u0435 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0438, \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0438 \u0433\u0440\u0443\u043f\u0438, \u043a\u043b\u043e\u043d\u043e\u0432\u0435 \u0438 \u0435\u043a\u0438\u043f\u0438 \u0437\u0430 \u043d\u0430\u0432\u043b\u0438\u0437\u0430\u043d\u0435 \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0430 \u043f\u0440\u0438 \u043f\u0440\u0430\u0432\u043d\u0430\u0442\u0430 \u0438 \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u0442\u0430 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0438\u044f \u043d\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u0414\u0414\u0421, \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e, \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430\u0442\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f\u0442\u0430 \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e.<\/p>\n          <div class=\"ibl-tax-hero-actions\">\n            <a class=\"ibl-tax-btn primary\" href=\"#tax-checklist\">\u0418\u0437\u0442\u0435\u0433\u043b\u0435\u0442\u0435 \u0441\u043f\u0438\u0441\u044a\u043a\u0430 \u0437\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/a>\n            <a class=\"ibl-tax-btn secondary\" href=\"https:\/\/calendly.com\/iacovazziglobalbusinesslawyers\/corporatecommercial\">\u0417\u0430\u043f\u0430\u0437\u0435\u0442\u0435 \u0447\u0430\u0441 \u0437\u0430 \u0440\u0430\u0437\u0433\u043e\u0432\u043e\u0440 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435<\/a>\n          <\/div>\n        <\/div>\n\n        <aside class=\"ibl-tax-hero-card\" aria-label=\"Key tax compliance points\">\n          <h2>\u041e\u0442 \u043a\u0430\u043a\u0432\u043e \u043e\u0431\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u043e \u0441\u0435 \u043d\u0443\u0436\u0434\u0430\u044f\u0442 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438\u0442\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u0441\u0438<\/h2>\n          <ul>\n            <li>\u0418\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u0434\u0430\u043d\u044a\u0447\u0435\u043d \u043d\u043e\u043c\u0435\u0440, \u043d\u043e\u043c\u0435\u0440 \u043f\u043e \u0414\u0414\u0421 \u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0432 \u0410\u0433\u0435\u043d\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0435.<\/li>\n            <li>\u0412\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435 \u0432 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e \u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430\u0442\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442 \u0441 \u043f\u043e\u043c\u043e\u0449\u0442\u0430 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u0434\u0430\u043d\u044a\u0447\u0435\u043d \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u043d\u0442.<\/li>\n            <li>\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 IRES, IRAP, \u0414\u0414\u0421, \u0434\u0430\u043d\u044a\u043a, \u0443\u0434\u044a\u0440\u0436\u0430\u043d \u043f\u0440\u0438 \u0438\u0437\u0442\u043e\u0447\u043d\u0438\u043a\u0430, \u0438 \u0433\u043e\u0434\u0438\u0448\u043d\u0430\u0442\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f.<\/li>\n            <li>\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435, \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430, \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438 \u0438 \u0441\u044a\u0433\u043b\u0430\u0441\u0443\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e\u0442\u043e.<\/li>\n            <li>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u043d\u0435 \u043d\u0430 \u0441\u0442\u0430\u0442\u0443\u0442\u0430 \u043d\u0430 \u043a\u043b\u043e\u043d, \u0434\u044a\u0449\u0435\u0440\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e \u0438\u043b\u0438 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b \u043f\u0440\u0438 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438.<\/li>\n          <\/ul>\n        <\/aside>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-intro-grid\">\n        <div>\n          <p class=\"ibl-tax-kicker\">\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0430 \u0446\u0435\u043b<\/p>\n          <h2>\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0435 \u0437\u0430\u043b\u043e\u0436\u0435\u043d\u043e \u0432 \u043f\u043b\u0430\u043d\u0430 \u0437\u0430 \u043d\u0430\u0432\u043b\u0438\u0437\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438\u044f \u043f\u0430\u0437\u0430\u0440, \u0430 \u043d\u0435 \u0434\u0430 \u0441\u0435 \u0440\u0430\u0437\u0433\u043b\u0435\u0436\u0434\u0430 \u043a\u0430\u0442\u043e \u043d\u0435\u0449\u043e \u0432\u0442\u043e\u0440\u043e\u0441\u0442\u0435\u043f\u0435\u043d\u043d\u043e.<\/h2>\n          <p class=\"ibl-tax-lead\">\u0417\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e S.r.l. \u0438\u043b\u0438 S.p.A. \u0441 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u0435, \u043a\u043b\u043e\u043d \u0438\u043b\u0438 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430\u043d\u043e \u043f\u043e \u0414\u0414\u0421, \u0438\u0437\u0431\u0440\u0430\u043d\u0430\u0442\u0430 \u043f\u0440\u0438 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043f\u0440\u0430\u0432\u043d\u0430 \u0444\u043e\u0440\u043c\u0430 \u043e\u043a\u0430\u0437\u0432\u0430 \u043f\u0440\u044f\u043a\u043e \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u0432\u044a\u0440\u0445\u0443 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a, \u043e\u0442\u0447\u0438\u0442\u0430\u043d\u0435\u0442\u043e \u043f\u043e \u0414\u0414\u0421, \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438\u044f \u043f\u0440\u043e\u0446\u0435\u0441, \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442\u0442\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0438\u0442\u0435, \u0443\u0434\u044a\u0440\u0436\u0430\u043d\u0438\u0442\u0435 \u0434\u0430\u043d\u044a\u0446\u0438, \u0440\u0430\u0437\u0445\u043e\u0434\u0438\u0442\u0435 \u0437\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b \u0438 \u0440\u0438\u0441\u043a\u0430 \u043e\u0442 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438.<\/p>\n          <p>\u041d\u0430\u0448\u0430\u0442\u0430 \u0440\u043e\u043b\u044f \u0435 \u0434\u0430 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0438\u0440\u0430\u043c\u0435 \u043f\u0440\u0430\u0432\u043d\u0438\u0442\u0435 \u0438 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u043e\u0440\u043d\u0438\u0442\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u0438, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u044f \u0440\u0430\u0431\u043e\u0442\u0435\u043d \u043f\u0440\u043e\u0446\u0435\u0441: \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430, \u043f\u044a\u043b\u043d\u043e\u043c\u043e\u0449\u0438\u044f \u0437\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e, \u0441\u0435\u0434\u0430\u043b\u0438\u0449\u0435, \u0431\u0430\u043d\u043a\u043e\u0432\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0437\u0430 \u0414\u0414\u0421, \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u043a\u044a\u043c \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b, \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438, \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u0441 \u043c\u0435\u0441\u0442\u043d\u0438\u0442\u0435 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f\u0442\u0430.<\/p>\n          <div class=\"ibl-tax-note\">\n            <strong>\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0430\u0441\u043f\u0435\u043a\u0442:<\/strong> \u0434\u043e\u0440\u0438 \u043a\u043e\u0433\u0430\u0442\u043e \u043f\u044a\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u043d\u043e\u0442\u043e \u0438\u0441\u043a\u0430\u043d\u0435 \u0441\u0435 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0430\u0432\u0430 \u0434\u043e \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e, \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u0435\u043d \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0442\u043e\u0440, \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u0449 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f, \u043e\u0431\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u043e \u0441\u0435 \u043d\u0443\u0436\u0434\u0430\u0435 \u043e\u0442 \u043c\u0435\u0441\u0442\u043d\u0430 \u043f\u043e\u0434\u043a\u0440\u0435\u043f\u0430 \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0442\u0430 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435, \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0442\u0430 \u0432\u0435\u0434\u043d\u0430\u0433\u0430 \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e\u0442\u043e \u0438\u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043d\u0430 \u043a\u043b\u043e\u043d\u0430.\n          <\/div>\n        <\/div>\n\n        <div class=\"ibl-tax-stats\" aria-label=\"Corporate tax indicators in Italy\">\n          <div class=\"ibl-tax-stat\">\n            <strong>24%<\/strong>\n            <p>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438\u044f \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a IRES, \u043f\u0440\u0438 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0438 \u0440\u0435\u0436\u0438\u043c\u0438 \u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u044f.<\/p>\n          <\/div>\n          <div class=\"ibl-tax-stat\">\n            <strong>3.9%<\/strong>\n            <p>\u041e\u0431\u0438\u0447\u0430\u0439\u043d\u0430 \u0440\u0435\u0444\u0435\u0440\u0435\u043d\u0442\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430\u0442\u0430 IRAP, \u0441 \u0440\u0435\u0433\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u0438 \u0441\u0435\u043a\u0442\u043e\u0440\u043d\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f.<\/p>\n          <\/div>\n          <div class=\"ibl-tax-stat\">\n            <strong>22%<\/strong>\n            <p>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430 \u0414\u0414\u0421 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f; \u0437\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438 \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 \u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438.<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section light\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043d\u0430 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435<\/p>\n      <h2>\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u0437\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430\u0442\u0430, \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u0449\u0438 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/h2>\n      <div class=\"ibl-tax-grid-3\">\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">1<\/span>\n          <h3>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a IRES<\/h3>\n          <p>\u0418\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438\u0442\u0435 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430 \u0438 \u043d\u044f\u043a\u043e\u0438 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043d\u0438 \u0441\u0443\u0431\u0435\u043a\u0442\u0438 \u0441 \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043f\u0440\u0438\u0441\u044a\u0441\u0442\u0432\u0438\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u043e\u0446\u0435\u043d\u044f\u0442 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f\u0442\u0430 \u0441\u0438 \u043f\u043e \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a, \u0434\u0430\u043d\u044a\u0447\u043d\u0430\u0442\u0430 \u043e\u0441\u043d\u043e\u0432\u0430, \u0433\u043e\u0434\u0438\u0448\u043d\u0438\u0442\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0438 \u0441\u0440\u043e\u043a\u043e\u0432\u0435\u0442\u0435 \u0437\u0430 \u043f\u043b\u0430\u0449\u0430\u043d\u0435.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u043d\u0435 \u043d\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0438\u044f \u0434\u043e\u0445\u043e\u0434<\/li>\n            <li>\u0413\u043e\u0434\u0438\u0448\u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0442\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435<\/li>\n            <li>\u0410\u0432\u0430\u043d\u0441\u043e\u0432\u0438 \u0438 \u043e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u043d\u0438 \u043f\u043b\u0430\u0449\u0430\u043d\u0438\u044f<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">2<\/span>\n          <h3>\u0420\u0435\u0433\u0438\u043e\u043d\u0430\u043b\u0435\u043d \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0440\u0445\u0443 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430\u0442\u0430 IRAP<\/h3>\n          <p>\u041f\u0440\u043e\u0433\u0440\u0430\u043c\u0430\u0442\u0430 IRAP \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0435 \u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0430 \u0441 \u043e\u0433\u043b\u0435\u0434 \u043d\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430, \u0440\u0435\u0433\u0438\u043e\u043d\u0430, \u0441\u0435\u043a\u0442\u043e\u0440\u0430 \u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0430\u0442\u0430 \u043e\u0441\u043d\u043e\u0432\u0430 \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e\u0442\u043e, \u043a\u0430\u0442\u043e \u0441\u0435 \u043e\u0431\u0440\u044a\u0449\u0430 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u043d\u0430 \u0431\u0430\u043d\u043a\u0438\u0442\u0435, \u0437\u0430\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0435\u0442\u043e \u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0430\u043d\u0438\u0442\u0435 \u0441\u0435\u043a\u0442\u043e\u0440\u0438.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u041f\u0440\u0435\u0433\u043b\u0435\u0434 \u043d\u0430 \u0440\u0435\u0433\u0438\u043e\u043d\u0430\u043b\u043d\u0438\u0442\u0435 \u0442\u0430\u0440\u0438\u0444\u0438<\/li>\n            <li>\u0421\u043f\u0435\u0446\u0438\u0444\u0438\u0447\u043d\u043e \u0437\u0430 \u0432\u0441\u0435\u043a\u0438 \u0441\u0435\u043a\u0442\u043e\u0440 \u0442\u0440\u0435\u0442\u0438\u0440\u0430\u043d\u0435<\/li>\n            <li>\u0421\u044a\u0433\u043b\u0430\u0441\u0443\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438\u0442\u0435 \u0434\u0430\u043d\u043d\u0438<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">3<\/span>\n          <h3>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421 \u0438 \u043e\u0442\u0447\u0438\u0442\u0430\u043d\u0435<\/h3>\n          <p>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u0414\u0414\u0421, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0442\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435, \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u044a\u0442 \u0437\u0430 \u043e\u0431\u0440\u0430\u0442\u043d\u043e \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435, \u0441\u0434\u0435\u043b\u043a\u0438\u0442\u0435 \u0432 \u0440\u0430\u043c\u043a\u0438\u0442\u0435 \u043d\u0430 \u0415\u0421, \u0432\u043d\u043e\u0441\u044a\u0442 \u0438 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438\u0442\u0435 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0430\u0442 \u043f\u043b\u0430\u043d\u0438\u0440\u0430\u043d\u0438 \u043f\u0440\u0435\u0434\u0438 \u0437\u0430\u043f\u043e\u0447\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u0414\u0414\u0421 \u043d\u043e\u043c\u0435\u0440 \u0438 VIES, \u0430\u043a\u043e \u0435 \u043f\u0440\u0438\u043b\u043e\u0436\u0438\u043c\u043e<\/li>\n            <li>\u041c\u0435\u0441\u0435\u0447\u043d\u0438 \u0438\u043b\u0438 \u0442\u0440\u0438\u043c\u0435\u0441\u0435\u0447\u043d\u0438 \u043e\u0442\u0447\u0435\u0442\u0438<\/li>\n            <li>\u0422\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e \u0442\u0440\u0435\u0442\u0438\u0440\u0430\u043d\u0435 \u043f\u043e \u0414\u0414\u0421<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">4<\/span>\n          <h3>\u0414\u0430\u043d\u044a\u0446\u0438, \u0443\u0434\u044a\u0440\u0436\u0430\u043d\u0438 \u043f\u0440\u0438 \u0438\u0437\u0442\u043e\u0447\u043d\u0438\u043a\u0430<\/h3>\n          <p>\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0442\u0438\u0442\u0435, \u043b\u0438\u0445\u0432\u0438\u0442\u0435, \u0440\u043e\u044f\u043b\u0442\u0438\u0442\u0430\u0442\u0430, \u0432\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f\u0442\u0430 \u043d\u0430 \u0447\u043b\u0435\u043d\u043e\u0432\u0435\u0442\u0435 \u043d\u0430 \u0443\u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u043d\u0438\u044f \u0441\u044a\u0432\u0435\u0442 \u0438 \u043f\u043b\u0430\u0449\u0430\u043d\u0438\u044f\u0442\u0430 \u043a\u044a\u043c \u043b\u0438\u0446\u0430, \u043a\u043e\u0438\u0442\u043e \u043d\u0435 \u0441\u0430 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0438, \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0434\u043e\u0432\u0435\u0434\u0430\u0442 \u0434\u043e \u043d\u0430\u043b\u0430\u0433\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u0434\u0430\u043d\u044a\u043a, \u0443\u0434\u044a\u0440\u0436\u0430\u043d \u043f\u0440\u0438 \u0438\u0437\u0442\u043e\u0447\u043d\u0438\u043a\u0430, \u043a\u0430\u043a\u0442\u043e \u0438 \u0434\u043e \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0437\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u044f\u043d\u0435 \u043d\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0441\u044a\u0433\u043b\u0430\u0441\u043d\u043e \u043c\u0435\u0436\u0434\u0443\u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u0442\u0435 \u0441\u043f\u043e\u0440\u0430\u0437\u0443\u043c\u0435\u043d\u0438\u044f.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u041f\u0440\u0435\u0433\u043b\u0435\u0434 \u043d\u0430 \u043f\u0440\u0430\u0432\u043e\u0442\u043e \u043d\u0430 \u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u043f\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430<\/li>\n            <li>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0437\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u0438\u0446\u0438<\/li>\n            <li>\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u043f\u043b\u0430\u0442\u0435\u0436\u043d\u0438\u0442\u0435 \u043f\u043e\u0442\u043e\u0446\u0438<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">5<\/span>\n          <h3>\u0422\u0440\u0443\u0434\u043e\u0432\u0438 \u0432\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f \u0438 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435<\/h3>\n          <p>\u041d\u0430\u0435\u043c\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0438\u0437\u0438\u0441\u043a\u0432\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u0437\u0430 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438, \u0438\u0437\u0433\u043e\u0442\u0432\u044f\u043d\u0435 \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f, \u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0438 \u0432\u043d\u043e\u0441\u043a\u0438, \u0441\u043a\u043b\u044e\u0447\u0432\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0438 \u0438 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0442\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u0412\u043a\u043b\u044e\u0447\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u043e\u0441\u0442\u0430\u0432\u0447\u0438\u043a \u043d\u0430 \u0443\u0441\u043b\u0443\u0433\u0438 \u0437\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438<\/li>\n            <li>\u041a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0438\u044f \u043c\u0435\u0436\u0434\u0443 INPS \u0438 INAIL<\/li>\n            <li>\u041f\u0440\u0438\u0432\u0435\u0436\u0434\u0430\u043d\u0435 \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u0438\u0442\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">6<\/span>\n          <h3>\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e, \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u043a\u043d\u0438\u0433\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0438<\/h3>\n          <p>\u0414\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430\u0442\u0430 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0432\u043e\u0434\u044f\u0442 \u043f\u0440\u0430\u0432\u0438\u043b\u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442, \u0434\u0430 \u0438\u0437\u0434\u0430\u0432\u0430\u0442 \u0444\u0430\u043a\u0442\u0443\u0440\u0438, \u043e\u0442\u0433\u043e\u0432\u0430\u0440\u044f\u0449\u0438 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430, \u0434\u0430 \u0441\u044a\u0445\u0440\u0430\u043d\u044f\u0432\u0430\u0442 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0438 \u0434\u0430 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0438\u0440\u0430\u0442 \u0438\u0437\u0433\u043e\u0442\u0432\u044f\u043d\u0435\u0442\u043e \u043d\u0430 \u0433\u043e\u0434\u0438\u0448\u043d\u0438\u0442\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438 \u043e\u0442\u0447\u0435\u0442\u0438 \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0442\u0435 \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u044f.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u0420\u0430\u0431\u043e\u0442\u0435\u043d \u043f\u0440\u043e\u0446\u0435\u0441 \u043f\u043e \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e<\/li>\n            <li>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0438 \u043f\u0440\u043e\u0442\u043e\u043a\u043e\u043b\u0438<\/li>\n            <li>\u041f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438 \u043e\u0442\u0447\u0435\u0442\u0438<\/li>\n          <\/ul>\n        <\/article>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-two-col\">\n        <div>\n          <p class=\"ibl-tax-kicker\">\u0421\u0446\u0435\u043d\u0430\u0440\u0438\u0438 \u0437\u0430 \u043d\u0430\u0432\u043b\u0438\u0437\u0430\u043d\u0435 \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0430<\/p>\n          <h2>\u0420\u0430\u0437\u043b\u0438\u0447\u043d\u0438\u0442\u0435 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438 \u043d\u0430 \u0432\u043f\u0438\u0441\u0432\u0430\u043d\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0432\u043e\u0434\u044f\u0442 \u0434\u043e \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0438 \u043f\u043e \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f.<\/h2>\n          <p class=\"ibl-tax-lead\">\u041f\u0440\u0435\u0434\u0438 \u0434\u0430 \u0434\u0430\u0434\u0430\u0442 \u0443\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0438, \u0431\u0430\u043d\u043a\u0438 \u0438\u043b\u0438 \u0444\u0438\u0440\u043c\u0438, \u0437\u0430\u043d\u0438\u043c\u0430\u0432\u0430\u0449\u0438 \u0441\u0435 \u0441 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435, \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438\u0442\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0442\u043e\u0440\u0438 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0442 \u043a\u043e\u044f \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0440\u0430\u043c\u043a\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u043a\u044a\u043c \u0442\u044f\u0445\u043d\u0430\u0442\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0438 \u0431\u0438\u0437\u043d\u0435\u0441 \u043c\u043e\u0434\u0435\u043b.<\/p>\n          <div class=\"ibl-tax-badge-row\">\n            <span class=\"ibl-tax-badge\">\u0414\u044a\u0449\u0435\u0440\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442<\/span>\n            <span class=\"ibl-tax-badge\">\u0418\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u043a\u043b\u043e\u043d<\/span>\n            <span class=\"ibl-tax-badge\">\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0441\u0430\u043c\u043e \u0437\u0430 \u0414\u0414\u0421<\/span>\n            <span class=\"ibl-tax-badge\">\u0424\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b<\/span>\n            <span class=\"ibl-tax-badge\">\u0422\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438<\/span>\n          <\/div>\n        <\/div>\n\n        <aside class=\"ibl-tax-panel\">\n          <h3>\u041e\u0446\u0435\u043d\u043a\u0430 \u043d\u0430 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435\u0442\u043e \u043f\u0440\u0435\u0434\u0438 \u043f\u0443\u0441\u043a\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0430<\/h3>\n          <p>\u0417\u0430 \u0432\u0441\u0435\u043a\u0438 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u0435\u043d \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0442\u043e\u0440 \u043e\u0431\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0432\u0430\u043c\u0435 \u0434\u0430\u043b\u0438 \u0437\u0430 \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430 \u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0434\u0430 \u0441\u0435 \u0441\u044a\u0437\u0434\u0430\u0434\u0435 \u043c\u0435\u0441\u0442\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e, \u043a\u043b\u043e\u043d, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e, \u0434\u0430 \u0441\u0435 \u043f\u043e\u043b\u0443\u0447\u0438 \u043d\u043e\u043c\u0435\u0440 \u043f\u043e \u0414\u0414\u0421, \u0434\u0430 \u0441\u0435 \u043d\u0430\u0437\u043d\u0430\u0447\u0438 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b, \u0434\u0430 \u0441\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430 \u0432\u0435\u0434\u043e\u043c\u043e\u0441\u0442 \u0437\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438, \u0434\u0430 \u0441\u0435 \u043e\u0442\u043a\u0440\u0438\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430 \u0438\u043b\u0438 \u0434\u0430 \u0441\u0435 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430 \u043a\u043e\u043c\u0431\u0438\u043d\u0430\u0446\u0438\u044f \u043e\u0442 \u0442\u0435\u0437\u0438 \u0432\u0430\u0440\u0438\u0430\u043d\u0442\u0438.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u041f\u0440\u0435\u0433\u043b\u0435\u0434 \u043d\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430 \u0438 \u043c\u043e\u0434\u0435\u043b\u0430 \u043d\u0430 \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0435<\/li>\n            <li>\u0420\u0438\u0441\u043a, \u0441\u0432\u044a\u0440\u0437\u0430\u043d \u0441 \u0432\u0440\u044a\u0437\u043a\u0430\u0442\u0430 \u0441 \u0418\u0442\u0430\u043b\u0438\u044f \/ \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u0435\u043d \u043e\u0431\u0435\u043a\u0442<\/li>\n            <li>\u0414\u0414\u0421 \u0438 \u043c\u043e\u0434\u0435\u043b \u043d\u0430 \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435<\/li>\n            <li>\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043d \u0441\u043f\u0438\u0441\u044a\u043a \u0437\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430 \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e<\/li>\n          <\/ul>\n        <\/aside>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section soft-blue\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u041c\u0430\u0442\u0440\u0438\u0446\u0430 \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f<\/p>\n      <h2>\u041f\u044a\u0442\u043d\u0430 \u043a\u0430\u0440\u0442\u0430 \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0437\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0441 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/h2>\n      <div class=\"ibl-tax-table-wrap\">\n        <table class=\"ibl-tax-table\">\n          <thead>\n            <tr>\n              <th>\u0420\u0430\u0431\u043e\u0442\u0435\u043d \u043f\u043e\u0442\u043e\u043a<\/th>\n              <th>\u0422\u0438\u043f\u0438\u0447\u0435\u043d \u043f\u0440\u0430\u0432\u0435\u043d\/\u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u0435\u043d \u043f\u0440\u043e\u0431\u043b\u0435\u043c<\/th>\n              <th>\u041e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442<\/th>\n              <th>\u0420\u0438\u0441\u043a \u043f\u0440\u0438 \u043b\u0438\u043f\u0441\u0430 \u043d\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435<\/th>\n            <\/tr>\n          <\/thead>\n          <tbody>\n            <tr>\n              <td>\u0418\u0437\u0431\u043e\u0440 \u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430<\/td>\n              <td>S.r.l., S.p.A., \u043a\u043b\u043e\u043d, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u0438\u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0438\u043c\u0430\u0442 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0438 \u043f\u0440\u0430\u0432\u043d\u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0438\u0446\u0438.<\/td>\n              <td>\u041c\u0435\u043c\u043e\u0440\u0430\u043d\u0434\u0443\u043c \u0437\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u0442\u0430 \u0437\u0430 \u043d\u0430\u0432\u043b\u0438\u0437\u0430\u043d\u0435 \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0430 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u043d\u043e\u0441\u0442 \u043d\u0430 \u043f\u0440\u043e\u0446\u0435\u0441\u0430 \u043d\u0430 \u0441\u0442\u0430\u0440\u0442\u0438\u0440\u0430\u043d\u0435.<\/td>\n              <td>\u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u0435\u043d \u0438\u0437\u0431\u043e\u0440 \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430 \u0444\u043e\u0440\u043c\u0430, \u0440\u0438\u0441\u043a \u043e\u0442 \u0441\u044a\u0437\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u0435\u043d \u043e\u0431\u0435\u043a\u0442, \u0434\u0443\u0431\u043b\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 \u0438\u043b\u0438 \u0437\u0430\u0431\u0430\u0432\u044f\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043e\u0447\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430.<\/td>\n            <\/tr>\n            <tr>\n              <td>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421<\/td>\n              <td>\u0414\u0435\u0439\u043d\u043e\u0441\u0442\u0438, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438 \u043d\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0441 \u0414\u0414\u0421, \u0432\u043d\u043e\u0441, \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438 \u0432 \u0440\u0430\u043c\u043a\u0438\u0442\u0435 \u043d\u0430 \u0415\u0421, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430 \u0442\u044a\u0440\u0433\u043e\u0432\u0438\u044f \u0438\u043b\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0431\u0438 \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0438 \u0437\u0430 \u043e\u043d\u043b\u0430\u0439\u043d \u0442\u044a\u0440\u0433\u043e\u0432\u0438\u044f \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u0442 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f.<\/td>\n              <td>\u0414\u0414\u0421 \u043d\u043e\u043c\u0435\u0440, VIES, \u043a\u044a\u0434\u0435\u0442\u043e \u0435 \u043f\u0440\u0438\u043b\u043e\u0436\u0438\u043c\u043e, \u0440\u0430\u0431\u043e\u0442\u0435\u043d \u043f\u0440\u043e\u0446\u0435\u0441 \u043f\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435 \u0438 \u0433\u0440\u0430\u0444\u0438\u043a \u0437\u0430 \u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<\/td>\n              <td>\u0417\u0430\u043a\u044a\u0441\u043d\u044f\u043b\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f, \u0431\u043b\u043e\u043a\u0438\u0440\u0430\u043d\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435, \u0441\u0430\u043d\u043a\u0446\u0438\u0438, \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0441 \u0432\u044a\u0437\u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0414\u0414\u0421.<\/td>\n            <\/tr>\n            <tr>\n              <td>\u0414\u0430\u043d\u044a\u0447\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b<\/td>\n              <td>\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u0442\u0430 \u0438\u0437\u0432\u044a\u043d \u0415\u0421, \u043a\u043e\u0438\u0442\u043e \u043d\u044f\u043c\u0430\u0442 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u0432 \u0418\u0442\u0430\u043b\u0438\u044f, \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u043d\u0443\u0436\u0434\u0430\u044f\u0442 \u043e\u0442 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b \u0437\u0430 \u0446\u0435\u043b\u0438\u0442\u0435 \u043d\u0430 \u0414\u0414\u0421.<\/td>\n              <td>\u041d\u0430\u0437\u043d\u0430\u0447\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b, \u043f\u044a\u043b\u043d\u043e\u043c\u043e\u0449\u043d\u043e, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u043e\u0446\u0435\u043d\u043a\u0430 \u043d\u0430 \u0433\u0430\u0440\u0430\u043d\u0446\u0438\u044f\u0442\u0430 \u0438 \u043f\u0430\u043a\u0435\u0442 \u0437\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f.<\/td>\n              <td>\u041d\u0435\u0432\u044a\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442 \u0437\u0430 \u0442\u044a\u0440\u0433\u043e\u0432\u0438\u044f \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0441 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430, \u0441\u043f\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0434\u043e\u0441\u0442\u044a\u043f\u0430 \u0434\u043e \u043f\u0430\u0437\u0430\u0440\u0430, \u0432\u044a\u043f\u0440\u043e\u0441\u0438, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442\u0442\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044f.<\/td>\n            <\/tr>\n            <tr>\n              <td>\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u043a\u043d\u0438\u0433\u0438<\/td>\n              <td>\u0418\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e\u0442\u043e \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0442\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435, \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u043a\u043d\u0438\u0433\u0438 \u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0430\u0442 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0438\u0440\u0430\u043d\u0438 \u043e\u0449\u0435 \u043e\u0442 \u043f\u044a\u0440\u0432\u0438\u044f \u0434\u0435\u043d.<\/td>\n              <td>\u041d\u0430\u0437\u043d\u0430\u0447\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b, \u043f\u043e\u0434\u043f\u0435\u0447\u0430\u0442\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438\u0442\u0435 \u043a\u043d\u0438\u0433\u0438, \u043a\u044a\u0434\u0435\u0442\u043e \u0441\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430, \u0433\u0440\u0430\u0444\u0438\u043a \u0437\u0430 \u043e\u0442\u0447\u0438\u0442\u0430\u043d\u0435 \u0438 \u043f\u0440\u043e\u0442\u043e\u043a\u043e\u043b \u0437\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0442\u0435.<\/td>\n              <td>\u041d\u0435\u043f\u044a\u043b\u043d\u0438 \u0437\u0430\u043f\u0438\u0441\u0438, \u0437\u0430\u043a\u044a\u0441\u043d\u0435\u043b\u0438 \u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0438\u044f, \u0441\u043b\u0430\u0431\u0430 \u0437\u0430\u0449\u0438\u0442\u0430 \u043f\u0440\u0438 \u043e\u0434\u0438\u0442 \u0438 \u043f\u0440\u043e\u043f\u0443\u0441\u043a\u0438 \u0432\u044a\u0432 \u0432\u044a\u0442\u0440\u0435\u0448\u043d\u043e\u0442\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435.<\/td>\n            <\/tr>\n            <tr>\n              <td>\u0411\u0430\u043d\u043a\u043e\u0432\u043e \u0434\u0435\u043b\u043e \u0438 \u043f\u043b\u0430\u0449\u0430\u043d\u0438\u044f<\/td>\n              <td>\u0414\u0430\u043d\u044a\u0446\u0438\u0442\u0435, \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u0447\u0438\u0446\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u0442 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0438\u0440\u0430\u043d\u0438 \u0431\u0430\u043d\u043a\u043e\u0432\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0437\u0430 \u0431\u043e\u0440\u0431\u0430 \u0441 \u0438\u0437\u043f\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043f\u0430\u0440\u0438 \u0438 \u0440\u0430\u0437\u043a\u0440\u0438\u0432\u0430\u043d\u0435 \u043d\u0430 \u043a\u0440\u0430\u0439\u043d\u0438\u0442\u0435 \u0431\u0435\u043d\u0435\u0444\u0438\u0446\u0438\u0435\u043d\u0442\u0438.<\/td>\n              <td>\u041f\u043e\u0434\u043f\u043e\u043c\u0430\u0433\u0430\u043d\u0435 \u043f\u0440\u0438 \u043e\u0442\u043a\u0440\u0438\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0438 \u0441\u043c\u0435\u0442\u043a\u0438, \u043f\u0430\u043a\u0435\u0442 \u0437\u0430 \u201e\u041f\u043e\u0437\u043d\u0430\u0439 \u0441\u0432\u043e\u044f \u043a\u043b\u0438\u0435\u043d\u0442\u201c (KYC) \u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0437\u0430 \u043e\u0442\u043e\u0440\u0438\u0437\u0430\u0446\u0438\u044f \u043d\u0430 \u043f\u043b\u0430\u0449\u0430\u043d\u0438\u044f\u0442\u0430.<\/td>\n              <td>\u041e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0437\u0430\u043a\u044a\u0441\u043d\u0435\u043d\u0438\u044f, \u0437\u0430\u0442\u0440\u0443\u0434\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0438 \u043f\u043b\u0430\u0449\u0430\u043d\u0438\u044f\u0442\u0430, \u043f\u0440\u043e\u043f\u0443\u0441\u043d\u0430\u0442\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0441\u0440\u043e\u043a\u043e\u0432\u0435 \u043f\u043e\u0440\u0430\u0434\u0438 \u0431\u0430\u043d\u043a\u043e\u0432\u0438 \u0437\u0430\u0442\u0440\u0443\u0434\u043d\u0435\u043d\u0438\u044f.<\/td>\n            <\/tr>\n            <tr>\n              <td>\u0417\u0430\u0435\u0442\u043e\u0441\u0442 \u0438 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438<\/td>\n              <td>\u041d\u0430\u0435\u043c\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0432\u043e\u0434\u0438 \u0434\u043e \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438, \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e\u0442\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435, \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0442\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u0438 \u0437\u0430\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0438\u0442\u0435.<\/td>\n              <td>\u0412\u043a\u043b\u044e\u0447\u0432\u0430\u043d\u0435 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u0437\u0430 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0437\u0430 \u043d\u0430\u0435\u043c\u0430\u043d\u0435 \u043d\u0430 \u0440\u0430\u0431\u043e\u0442\u0430 \u0438 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440 \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0442\u0430 \u043d\u0430 \u0447\u043e\u0432\u0435\u0448\u043a\u0438\u0442\u0435 \u0440\u0435\u0441\u0443\u0440\u0441\u0438.<\/td>\n              <td>\u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u043d\u0430 \u043a\u043b\u0430\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0442\u043e \u043f\u0440\u0430\u0432\u043e\u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435, \u0440\u0438\u0441\u043a \u0437\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0438 \u0441\u0430\u043d\u043a\u0446\u0438\u0438 \u043f\u043e \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0442\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e.<\/td>\n            <\/tr>\n          <\/tbody>\n        <\/table>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u041f\u044a\u0442 \u043a\u044a\u043c \u0432\u043d\u0435\u0434\u0440\u044f\u0432\u0430\u043d\u0435\u0442\u043e<\/p>\n      <h2>\u041d\u0430\u0448\u0438\u044f\u0442 \u0440\u0430\u0431\u043e\u0442\u0435\u043d \u043f\u0440\u043e\u0446\u0435\u0441 \u0437\u0430 \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435 \u0432 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438\u0442\u0435 \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f<\/h2>\n      <div class=\"ibl-tax-process\">\n        <div class=\"ibl-tax-step\">\n          <h3>\u041f\u044a\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0433\u043b\u0435\u0434 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u044f \u043e\u0431\u0445\u0432\u0430\u0442<\/h3>\n          <p>\u041d\u0438\u0435 \u0438\u0437\u0432\u044a\u0440\u0448\u0432\u0430\u043c\u0435 \u043e\u0446\u0435\u043d\u043a\u0430 \u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u0442\u0430 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e\u0442\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e, \u043f\u0440\u043e\u0444\u0438\u043b\u0430 \u043d\u0430 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438\u0442\u0435 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0438, \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430, \u0432\u0435\u0440\u0438\u0433\u0430\u0442\u0430 \u043d\u0430 \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0438, \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438\u0442\u0435 \u043f\u0440\u0438\u0445\u043e\u0434\u0438, \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438\u0442\u0435, \u0447\u043b\u0435\u043d\u043e\u0432\u0435\u0442\u0435 \u043d\u0430 \u0443\u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u043d\u0438\u044f \u0441\u044a\u0432\u0435\u0442, \u043f\u043e\u043c\u0435\u0449\u0435\u043d\u0438\u044f\u0442\u0430 \u0438 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438\u0442\u0435 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438.<\/p>\n        <\/div>\n        <div class=\"ibl-tax-step\">\n          <h3>\u0421\u044a\u043f\u043e\u0441\u0442\u0430\u0432\u044f\u043d\u0435 \u043d\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438<\/h3>\n          <p>\u041d\u0438\u0435 \u0438\u0437\u0433\u043e\u0442\u0432\u044f\u043c\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u0438\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u043f\u044a\u043b\u043d\u043e\u043c\u043e\u0449\u043d\u0438, \u043f\u0440\u0435\u0432\u043e\u0434\u0438, \u0434\u0430\u043d\u044a\u0447\u0435\u043d \u043d\u043e\u043c\u0435\u0440\/\u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0437\u0430 \u0414\u0414\u0421, \u0434\u0430\u043d\u043d\u0438 \u0437\u0430 \u0441\u0435\u0434\u0430\u043b\u0438\u0449\u0435\u0442\u043e \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0437\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u043e\u0442\u043e \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435.<\/p>\n        <\/div>\n        <div class=\"ibl-tax-step\">\n          <h3>\u0421\u044a\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0441 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u043d\u0442\u0438 \u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0438<\/h3>\n          <p>\u041d\u0438\u0435 \u0441\u0438 \u0441\u044a\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0438\u043c \u0441 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0438 \u0438\u043b\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043f\u0430\u0440\u0442\u043d\u044c\u043e\u0440\u0438, \u0437\u0430 \u0434\u0430 \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043c \u043f\u0440\u0430\u0432\u043d\u0430\u0442\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0441 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 IRES, IRAP, \u0414\u0414\u0421, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0442\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0442\u0435 \u043e\u0442\u0447\u0435\u0442\u0438 \u0438 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435.<\/p>\n        <\/div>\n        <div class=\"ibl-tax-step\">\n          <h3>\u0413\u0440\u0430\u0444\u0438\u043a \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e<\/h3>\n          <p>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u043c\u0435 \u0441\u043f\u0438\u0441\u044a\u043a\u0430 \u0441 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0438\u0442\u0435 \u0441\u043b\u0435\u0434 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430: \u0431\u0430\u043d\u043a\u043e\u0432\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u0435\u043d \u043f\u043e\u0434\u043f\u0438\u0441, PEC, \u043d\u0430\u0437\u043d\u0430\u0447\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b, \u0444\u0430\u043a\u0442\u0443\u0440\u0438, \u0414\u0414\u0421, \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438 \u0438 \u0433\u043e\u0434\u0438\u0448\u043d\u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u044f.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"tax-checklist\" class=\"ibl-tax-full ibl-tax-section soft-green\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-checklist\">\n        <div>\n          <p class=\"ibl-tax-eyebrow\">\u041f\u0440\u0438\u0432\u043b\u0438\u0447\u0430\u0449 \u0435\u043b\u0435\u043c\u0435\u043d\u0442<\/p>\n          <h2>\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043d \u0441\u043f\u0438\u0441\u044a\u043a \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0442\u0435 \u043b\u0438\u0446\u0430 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/h2>\n          <p>\u0418\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u0439\u0442\u0435 \u0442\u043e\u0437\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043d \u0441\u043f\u0438\u0441\u044a\u043a \u043f\u0440\u0435\u0434\u0438 \u0438\u043b\u0438 \u0432\u0435\u0434\u043d\u0430\u0433\u0430 \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e, \u043a\u043b\u043e\u043d \u0438\u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421. \u0422\u043e\u0439 \u0435 \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d \u0437\u0430 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0438, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0438, \u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u0438, \u0433\u043b\u0430\u0432\u043d\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u0441\u044a\u0432\u0435\u0442\u043d\u0438\u0446\u0438 \u0438 \u0435\u043a\u0438\u043f\u0438 \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435, \u043a\u043e\u0438\u0442\u043e \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0438\u0440\u0430\u0442 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f. <\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u0414\u0430\u043d\u044a\u043a \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0445\u043e\u0434\u0438\u0442\u0435 \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0442\u0435 \u043b\u0438\u0446\u0430, \u0414\u0414\u0421 \u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u0432\u044a\u043f\u0440\u043e\u0441\u0438, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043d\u0430 \u043d\u043e\u0432\u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u0438.<\/li>\n            <li>\u041a\u043b\u044e\u0447\u043e\u0432\u0438 \u043c\u043e\u043c\u0435\u043d\u0442\u0438 \u043f\u0440\u0438 \u0432\u0437\u0435\u043c\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u043a\u043b\u043e\u043d\u043e\u0432\u0435, \u0434\u044a\u0449\u0435\u0440\u043d\u0438 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u0430 \u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0438.<\/li>\n            <li>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u043a\u043e\u0438\u0442\u043e \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0435 \u0441\u044a\u0431\u0435\u0440\u0430\u0442, \u043f\u0440\u0435\u0434\u0438 \u0434\u0430 \u0441\u0435 \u0432\u044a\u0437\u043b\u043e\u0436\u0438 \u0440\u0430\u0431\u043e\u0442\u0430 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u043d\u0442\u0438.<\/li>\n            <li>\u0421\u0438\u0433\u043d\u0430\u043b\u0438 \u0437\u0430 \u0440\u0438\u0441\u043a, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0431\u0430\u043d\u043a\u043e\u0432\u0438\u0442\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438, \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u043a\u043d\u0438\u0433\u0438.<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"ibl-tax-mini-card\">\n          <h3>\u0418\u0437\u0442\u0435\u0433\u043b\u0435\u0442\u0435 \/ \u043f\u043e\u0438\u0441\u043a\u0430\u0439\u0442\u0435 \u0441\u043f\u0438\u0441\u044a\u043a\u0430 \u0437\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430<\/h3>\n          <p>\u0421\u0432\u044a\u0440\u0436\u0435\u0442\u0435 \u0442\u043e\u0437\u0438 \u0431\u0443\u0442\u043e\u043d \u0441 \u043b\u0438\u043d\u043a\u0430 \u0437\u0430 \u0438\u0437\u0442\u0435\u0433\u043b\u044f\u043d\u0435 \u043d\u0430 PDF, CRM \u0444\u043e\u0440\u043c\u0443\u043b\u044f\u0440\u0430 \u0438\u043b\u0438 \u0437\u0430\u0449\u0438\u0442\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430 \u0437\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f, \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u043d\u0438 \u043e\u0442 \u0444\u0438\u0440\u043c\u0430\u0442\u0430.<\/p>\n          <div class=\"ibl-tax-actions\">\n            <a class=\"ibl-tax-btn primary\" href=\"http:\/\/italianbusinesslawyers.com\/bg\/%d1%81%d0%b2%d1%8a%d1%80%d0%b6%d0%b5%d1%82%d0%b5-%d1%81%d0%b5-%d1%81-%d0%bd%d0%b0%d1%81\/\">\u0418\u0437\u0442\u0435\u0433\u043b\u0435\u0442\u0435 \u0441\u043f\u0438\u0441\u044a\u043a\u0430 \u0437\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/a>\n            <a class=\"ibl-tax-btn secondary\" href=\"https:\/\/calendly.com\/iacovazziglobalbusinesslawyers\/corporatecommercial\">\u0417\u0430\u043f\u0438\u0448\u0435\u0442\u0435 \u0441\u0435 \u0437\u0430 \u0440\u0430\u0437\u0433\u043e\u0432\u043e\u0440 \u0437\u0430 \u0437\u0430\u043f\u043e\u0437\u043d\u0430\u0432\u0430\u043d\u0435<\/a>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u041a\u0430\u0440\u0442\u043e\u0433\u0440\u0430\u0444\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0440\u0438\u0441\u043a\u043e\u0432\u0435\u0442\u0435<\/p>\n      <h2>\u0427\u0435\u0441\u0442\u043e \u0441\u0440\u0435\u0449\u0430\u043d\u0438 \u0440\u0438\u0441\u043a\u043e\u0432\u0435, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0431\u0440\u0430\u0437\u044f\u0432\u0430\u043d\u0435, \u0437\u0430 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/h2>\n      <div class=\"ibl-tax-grid-2\">\n        <article class=\"ibl-tax-card\">\n          <h3>\u041a\u044a\u0441\u043d\u043e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430\u043d\u0435 \u0437\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0446\u0435\u043b\u0438 \u0438 \u0437\u0430 \u0414\u0414\u0421<\/h3>\n          <p>\u0427\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438\u0442\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0442\u043e\u0440\u0438 \u043f\u043e\u043d\u044f\u043a\u043e\u0433\u0430 \u0441\u043a\u043b\u044e\u0447\u0432\u0430\u0442 \u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u043d\u0438\u044f \u0430\u043a\u0442, \u043d\u043e \u043e\u0442\u043b\u0430\u0433\u0430\u0442 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u0414\u0414\u0421, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0442\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435 \u0438 \u043e\u0442\u043a\u0440\u0438\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430. \u0422\u043e\u0432\u0430 \u043c\u043e\u0436\u0435 \u0434\u0430 \u043f\u043e\u043f\u0440\u0435\u0447\u0438 \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e\u0442\u043e \u0434\u0430 \u0438\u0437\u0434\u0430\u0432\u0430 \u0444\u0430\u043a\u0442\u0443\u0440\u0438, \u0434\u0430 \u043f\u043b\u0430\u0449\u0430 \u043d\u0430 \u0434\u043e\u0441\u0442\u0430\u0432\u0447\u0438\u0446\u0438, \u0434\u0430 \u043d\u0430\u0435\u043c\u0430 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438 \u0438\u043b\u0438 \u0434\u0430 \u0441\u043f\u0430\u0437\u0432\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0441\u0440\u043e\u043a\u043e\u0432\u0435. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-card\">\n          <h3>\u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u043d\u0430 \u0437\u0430\u0434\u0430\u0447\u0430\u0442\u0430<\/h3>\n          <p>\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e\u0442\u043e, \u043a\u043b\u043e\u043d\u044a\u0442, \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e\u0442\u043e \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442 (S.r.l.) \u0438\u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u0414\u0414\u0421 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0430\u0442 \u0438\u0437\u0431\u0440\u0430\u043d\u0438 \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442 \u043e\u0442 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u043d\u0430\u0442\u0430 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442. \u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u043d\u0438\u044f\u0442 \u0438\u0437\u0431\u043e\u0440 \u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0434\u043e\u0432\u0435\u0434\u0435 \u0434\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0440\u0438\u0441\u043a\u043e\u0432\u0435 \u0438\u043b\u0438 \u0434\u0430 \u043f\u043e\u043f\u0440\u0435\u0447\u0438 \u043d\u0430 \u0437\u0430\u043a\u043e\u043d\u043d\u043e\u0442\u043e \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-card\">\n          <h3>\u041e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442 \u043d\u0430 \u043d\u0435\u0443\u043f\u0440\u0430\u0432\u043b\u044f\u0432\u0430\u043d\u0438\u044f \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b<\/h3>\n          <p>\u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0442\u0435 \u0437\u0430 \u0414\u0414\u0421 \u0438\u0437\u0432\u044a\u043d \u0415\u0421 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u0442 \u0432\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u043d\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043d\u043e \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u043d\u043e \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u0432\u0430\u043d\u0435, \u0442\u044a\u0439 \u043a\u0430\u0442\u043e \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0438\u044f\u0442 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b \u043c\u043e\u0436\u0435 \u0434\u0430 \u043d\u043e\u0441\u0438 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u043d\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442 \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u043f\u043e \u0414\u0414\u0421.<\/p>\n        <\/article>\n        <article class=\"ibl-tax-card\">\n          <h3>\u0421\u043b\u0430\u0431\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u044a\u0442\u0440\u0435\u0448\u043d\u0438\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438<\/h3>\n          <p>\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u043d\u0435 \u0435 \u0437\u0430\u0434\u0430\u0447\u0430 \u0441\u0430\u043c\u043e \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u044f. \u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0438\u0442\u0435, \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0442\u0435, \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u044f\u0442\u0430 \u043e\u0442 \u0443\u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u043d\u0438\u044f \u0441\u044a\u0432\u0435\u0442, \u043f\u044a\u043b\u043d\u043e\u043c\u043e\u0449\u043d\u0438\u0442\u0435, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f\u0442\u0430 \u0437\u0430 \u0431\u043e\u0440\u0431\u0430 \u0441 \u0438\u0437\u043f\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043f\u0430\u0440\u0438 \u0438 \u0431\u0430\u043d\u043a\u043e\u0432\u0438\u0442\u0435 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0430 \u0441\u044a\u0433\u043b\u0430\u0441\u0443\u0432\u0430\u043d\u0438. <\/p>\n        <\/article>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section light\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u0412\u044a\u0442\u0440\u0435\u0448\u043d\u0438 \u043c\u0430\u0440\u0448\u0440\u0443\u0442\u0438<\/p>\n      <h2>\u0421\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0437\u0430 \u043d\u0430\u0432\u043b\u0438\u0437\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438\u044f \u043f\u0430\u0437\u0430\u0440<\/h2>\n      <div class=\"ibl-tax-related\">\n        <a href=\"http:\/\/italianbusinesslawyers.com\/bg\/%d1%80%d0%b5%d0%b3%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%86%d0%b8%d1%8f-%d0%bf%d0%be-%d0%b4%d0%b4%d1%81-%d0%b2-%d0%b8%d1%82%d0%b0%d0%bb%d0%b8%d1%8f-%d0%bd%d0%be%d0%b2%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%b8\/\">\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f <span>\u043f\u043e<\/span> \u0414\u0414\u0421 <span>\u0432 \u0415\u0421 \/ \u0438\u0437\u0432\u044a\u043d \u0415\u0421, \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b \u0438 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u043d\u0430 \u043e\u043d\u043b\u0430\u0439\u043d \u043f\u0430\u0437\u0430\u0440\u0438\u0442\u0435.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/bg\/%d1%84%d0%be%d1%80%d0%bc%d0%b8%d1%80%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%b8%d1%82%d0%b0%d0%bb%d0%b8%d0%b0%d0%bd%d1%81%d0%ba%d0%b8-%d0%b4%d1%80%d1%83%d0%b6%d0%b5%d1%81%d1%82%d0%b2%d0%b0\/%d0%b4%d1%80%d1%83%d0%b6%d0%b5%d1%81%d1%82%d0%b2%d0%be-%d1%81-%d0%be%d0%b3%d1%80%d0%b0%d0%bd%d0%b8%d1%87%d0%b5%d0%bd%d0%b0-%d0%be%d1%82%d0%b3%d0%be%d0%b2%d0%be%d1%80%d0%bd%d0%be%d1%81%d1%82-srl\/\">\u0423\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e <span>\u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e<\/span> S.r.l. <span>\u0423\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442 \u0437\u0430 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0438.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/bg\/%d0%be%d1%82%d0%ba%d1%80%d0%b8%d0%b2%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%ba%d0%bb%d0%be%d0%bd-%d0%b2-%d0%b8%d1%82%d0%b0%d0%bb%d0%b8%d1%8f\/\">\u041a\u043b\u043e\u043d \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u2013 <span>\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043d\u0430 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b \u043d\u0430 \u043a\u043b\u043e\u043d\u0430 \u0438 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u043c\u0435\u0441\u0442\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/bg\/%d1%80%d0%b5%d0%b3%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%86%d0%b8%d1%8f-%d0%bf%d0%be-%d0%b4%d0%b4%d1%81-%d0%b2-%d0%b8%d1%82%d0%b0%d0%bb%d0%b8%d1%8f-%d0%bd%d0%be%d0%b2%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%b8\/\">\u0424\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b <span>\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u043f\u043e \u0414\u0414\u0421 \u0437\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0438\u0437\u0432\u044a\u043d \u0415\u0421, \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u0449\u0438 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/open-italian-bank-account\/\">\u041e\u0442\u043a\u0440\u0438\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430 <span>\u2013 \u0441\u044a\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043f\u0440\u0438 \u0431\u0430\u043d\u043a\u043e\u0432\u0438\u0442\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u043f\u0430\u043a\u0435\u0442 \u0437\u0430 AML\/KYC \u0438 \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u043d\u0430\u0441\u0442\u0440\u043e\u0439\u043a\u0430.<\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u0427\u0415\u0421\u0422\u041e \u0417\u0410\u0414\u0410\u0412\u0410\u041d\u0418 \u0412\u042a\u041f\u0420\u041e\u0421\u0418<\/p>\n      <h2>\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f: \u043e\u0441\u043d\u043e\u0432\u043d\u0438 \u0432\u044a\u043f\u0440\u043e\u0441\u0438<\/h2>\n      <div class=\"ibl-tax-faq\">\n        <article class=\"ibl-tax-faq-item\">\n          <h3>\u041a\u0430\u043a\u0432\u0430 \u0435 \u0441\u0442\u0430\u0432\u043a\u0430\u0442\u0430 \u043d\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a \u0432 \u0418\u0442\u0430\u043b\u0438\u044f?<\/h3>\n          <p>\u041e\u0431\u0438\u0447\u0430\u0439\u043d\u0438\u044f\u0442 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a (IRES) \u043e\u0431\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u043e \u0435 24 %. \u0412\u044a\u0437\u043c\u043e\u0436\u043d\u0438 \u0441\u0430 \u0434\u043e\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0430\u0441\u043f\u0435\u043a\u0442\u0438, \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e IRAP, \u043a\u0430\u043a\u0442\u043e \u0438 \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u0447\u043d\u0438 \u0437\u0430 \u0434\u0430\u0434\u0435\u043d \u0441\u0435\u043a\u0442\u043e\u0440 \u0438\u043b\u0438 \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0438 \u0440\u0435\u0436\u0438\u043c\u0438. \u041f\u043e\u0440\u0430\u0434\u0438 \u0442\u043e\u0432\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430\u0442\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0442\u0435\u0436\u0435\u0441\u0442 \u0441\u043b\u0435\u0434\u0432\u0430 \u0434\u0430 \u0441\u0435 \u043e\u0446\u0435\u043d\u044f\u0432\u0430 \u0437\u0430 \u0432\u0441\u0435\u043a\u0438 \u043e\u0442\u0434\u0435\u043b\u0435\u043d \u0441\u043b\u0443\u0447\u0430\u0439.  <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>\u0422\u0440\u044f\u0431\u0432\u0430 \u043b\u0438 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e S.r.l. \u0434\u0430 \u0438\u043c\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043c\u0443?<\/h3>\n          <p>\u0414\u0430. \u0418\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438\u0442\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043e\u0431\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u043e \u0441\u0435 \u043d\u0443\u0436\u0434\u0430\u044f\u0442 \u043e\u0442 \u043c\u0435\u0441\u0442\u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430 \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0430 \u043f\u043e\u0434\u043a\u0440\u0435\u043f\u0430 \u0441\u043b\u0435\u0434 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430, \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 \u0414\u0414\u0421, \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0442\u043e \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435, \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0442\u0435 \u043e\u0442\u0447\u0435\u0442\u0438, \u043f\u043e\u0434\u043a\u0440\u0435\u043f\u0430 \u043f\u0440\u0438 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u043f\u0440\u0438 \u043d\u0430\u0435\u043c\u0430\u043d\u0435 \u043d\u0430 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438, \u043a\u0430\u043a\u0442\u043e \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u0442\u043e \u043d\u0430 \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>\u041c\u043e\u0436\u0435 \u043b\u0438 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e \u0434\u0430 \u0441\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430 \u043f\u043e \u0414\u0414\u0421 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f, \u0431\u0435\u0437 \u0434\u0430 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e?<\/h3>\n          <p>\u0412 \u043d\u044f\u043a\u043e\u0438 \u0441\u043b\u0443\u0447\u0430\u0438 \u2013 \u0434\u0430. \u0427\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u043d\u0430\u043b\u043e\u0436\u0438 \u0434\u0430 \u0441\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430 \u043f\u043e \u0414\u0414\u0421 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f \u0438\u043b\u0438 \u0434\u0430 \u043d\u0430\u0437\u043d\u0430\u0447\u0438 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b, \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442 \u043e\u0442 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0442\u0430, \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043d\u0430 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0432\u0430\u043d\u0435, \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043d\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u0442\u043e (\u0447\u043b\u0435\u043d \u043d\u0430 \u0415\u0421 \u0438\u043b\u0438 \u0438\u0437\u0432\u044a\u043d \u0415\u0421) \u0438 \u043f\u043e\u0442\u043e\u043a\u0430 \u043e\u0442 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438. \u0422\u043e\u0432\u0430 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u0438, \u043f\u0440\u0435\u0434\u0438 \u0434\u0430 \u0441\u0435 \u0437\u0430\u043f\u043e\u0447\u043d\u0435 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f.  <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>\u041a\u0430\u043a\u0432\u0430 \u0435 \u0440\u0430\u0437\u043b\u0438\u043a\u0430\u0442\u0430 \u043c\u0435\u0436\u0434\u0443 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0437\u0430 \u043a\u043b\u043e\u043d \u0438 \u0437\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e \u0434\u044a\u0449\u0435\u0440\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e?<\/h3>\n          <p>\u0418\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e\u0442\u043e \u0434\u044a\u0449\u0435\u0440\u043d\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e \u0435 \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u043d\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e \u043b\u0438\u0446\u0435, \u0434\u043e\u043a\u0430\u0442\u043e \u043a\u043b\u043e\u043d\u044a\u0442 \u0435 \u0447\u0430\u0441\u0442 \u043e\u0442 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0442\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e. \u0418 \u0434\u0432\u0435\u0442\u0435 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e\u0442\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e, \u0414\u0414\u0421, \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u043d\u043e\u0440\u043c\u0438 \u0438 \u0442\u0440\u0443\u0434\u043e\u0432\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e, \u043d\u043e \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442\u0442\u0430, \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u0442\u043e, \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0442\u0430 \u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0442\u0440\u0435\u0442\u0438\u0440\u0430\u043d\u0435 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0443\u0432\u0430\u0442 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u0438 \u0440\u0430\u0437\u043b\u0438\u043a\u0438. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>\u0412 \u043a\u043e\u0439 \u0435\u0442\u0430\u043f \u043e\u0442 \u043f\u0440\u043e\u0446\u0435\u0441\u0430 \u043d\u0430 \u043d\u0430\u0432\u043b\u0438\u0437\u0430\u043d\u0435 \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0430 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0435 \u043e\u0431\u044a\u0440\u043d\u0435 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u043d\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f?<\/h3>\n          <p>\u0412\u044a\u043f\u0440\u043e\u0441\u0438\u0442\u0435, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435, \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0430\u0442 \u0443\u0440\u0435\u0434\u0435\u043d\u0438 \u043f\u0440\u0435\u0434\u0438 \u0441\u043a\u043b\u044e\u0447\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u043d\u0438\u044f \u0430\u043a\u0442 \u0438\u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043d\u0430 \u043a\u043b\u043e\u043d\u0430. \u041d\u0430\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0442\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u0430\u043d\u0435 \u043d\u0430\u043c\u0430\u043b\u044f\u0432\u0430 \u0437\u0430\u0431\u0430\u0432\u044f\u043d\u0438\u044f\u0442\u0430 \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u0414\u0414\u0421, \u043e\u0442\u043a\u0440\u0438\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430, \u0438\u0437\u0434\u0430\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0444\u0430\u043a\u0442\u0443\u0440\u0438, \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0438 \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e. <\/p>\n        <\/article>\n      <\/div>\n      <p class=\"ibl-tax-small\">\u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0430\u0442\u0430 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430 \u0441\u044a\u0434\u044a\u0440\u0436\u0430 \u0441\u0430\u043c\u043e \u043e\u0431\u0449\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0438 \u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0432\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u044f. \u0414\u0430\u043d\u044a\u0447\u043d\u0438\u044f\u0442 \u0430\u043d\u0430\u043b\u0438\u0437 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0435 \u0438\u0437\u0432\u044a\u0440\u0448\u0438 \u0432\u044a\u0437 \u043e\u0441\u043d\u043e\u0432\u0430 \u043d\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u0442\u0430 \u043d\u0430 \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e\u0442\u043e, \u043d\u0435\u0433\u043e\u0432\u0430\u0442\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442, \u043f\u043e\u0442\u043e\u0446\u0438\u0442\u0435 \u043e\u0442 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438, \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u044f\u0442\u0430 \u043d\u0430 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0438\u0442\u0435 \u0438 \u043f\u0440\u0438\u043b\u043e\u0436\u0438\u043c\u0438\u0442\u0435 \u0441\u043f\u043e\u0440\u0430\u0437\u0443\u043c\u0435\u043d\u0438\u044f. <\/p>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section dark\">\n    <div class=\"ibl-tax-wrap ibl-tax-final\">\n      <h2>\u0412\u043b\u0438\u0437\u0430\u0442\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u0438\u044f \u043f\u0430\u0437\u0430\u0440? \u0412\u043a\u043b\u044e\u0447\u0435\u0442\u0435 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0432 \u043f\u0440\u0430\u0432\u043d\u0430\u0442\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430. <\/h2>\n      <p>\u041d\u0438\u0435 \u043f\u043e\u0434\u043f\u043e\u043c\u0430\u0433\u0430\u043c\u0435 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043f\u0440\u0438 \u043f\u0440\u0430\u0432\u043d\u0430\u0442\u0430 \u0438 \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u0442\u0430 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0438\u044f \u043d\u0430 \u043f\u0440\u043e\u0446\u0435\u0441\u0430 \u043f\u043e \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0442\u0430\u043b\u0438\u0430\u043d\u0441\u043a\u043e \u0434\u0440\u0443\u0436\u0435\u0441\u0442\u0432\u043e, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u0414\u0414\u0421, \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0437\u0430 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b, \u0431\u0430\u043d\u043a\u043e\u0432\u0438 \u0443\u0441\u043b\u0443\u0433\u0438, \u0434\u0430\u043d\u044a\u0447\u043d\u043e-\u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u043e \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435 \u0438 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f \u0441\u043b\u0435\u0434 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e.<\/p>\n      <div class=\"ibl-tax-hero-actions\" style=\"justify-content:center;\">\n        <a class=\"ibl-tax-btn primary\" href=\"#tax-checklist\">\u0418\u0437\u0442\u0435\u0433\u043b\u0435\u0442\u0435 \u0441\u043f\u0438\u0441\u044a\u043a\u0430 \u0437\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0432 \u0418\u0442\u0430\u043b\u0438\u044f<\/a>\n        <a class=\"ibl-tax-btn secondary\" href=\"https:\/\/calendly.com\/iacovazziglobalbusinesslawyers\/corporatecommercial\">\u0417\u0430\u043f\u0430\u0437\u0435\u0442\u0435 \u0447\u0430\u0441 \u0437\u0430 \u0440\u0430\u0437\u0433\u043e\u0432\u043e\u0440 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435<\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    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