Italy’s Measures Against Tax Evasion And Aggressive Tax Planning

Autori:Piergiorgio Valente e Federico Vincenti

The OECD suggests that the search for effective action strategies by the tax authorities goes through the introduction of incentives for the most compliant taxpayers and disincentives for those who choose to persevere with aggressive tax planning activities. Fostering a better tax authority-taxpayer relationship — one of enhanced cooperation based on dialogue, mutual trust, and collaboration rather than hostile confrontations — becomes crucial.

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