Dal 1° gennaio 2024 diventa operativa l'incorporazione di SOSE in Sogei, come previsto dalla legge n.112 del 2023 che ha disposto la fusione della società.

A tal fine tutte le comunicazioni Sose si trovano sul sito Sogei www.sogei.it


SOSE has collaborated with the Italian Department of Finance the working paper Measurement of Base Erosion and Profit Shifting phenomena through the analysis of FDI stocks as a contribution to the OECD-G20 project on the issue of international tax evasion of multinationals, known as Base Erosion and Profit Shifting (BEPS).

In particular, the BEPS project aims to fight the shift of tax base of multinational companies from high tax burden countries to countries with lower or no taxation, thus establishing unique and transparent regulations to be shared internationally.

The document SOSE and the Italian Department of Finance wrote measured the scale of the BEPS phenomenon and assessed both the effectiveness and the financial impact of the law enforcement measures adopted after the analysis of data.

The analysis was carried out on a database which information was retrieved  from various data sources (UNCTAD, The World Bank, International Labor Organization, Transparency International, WTO, UNESCO) with regard to the years 2005-2012 and available for 172 countries.

The variables collected for each country refer to both structural and contextual aspects identified by the economic literature as crucial for FDI, such as GDP, infrastructure, labor market, degree of openness to foreign markets, inflation trend.

Through the application of a mixed models methodology based on repeated observations, a function has been elaborated for the timely estimation of the FDI inward stock for each country.

Working Paper BEPS - pdf