Italy’s Pilot Program for a Collaborative Compliance Regime for Large Taxpayers

Autori: Piergiorgio Valente e Salvatore Mattia

On June 25, 2013, the website of the Italian Revenue Office published a consultation notice targeting large taxpayers interested in participating in a pilot program that will lead to the establishment of a new regime of tax authority-taxpayer relations. The program is inspired by the OECD studies in cooperative compliance, which outline more advanced and transparent forms of cooperation between tax authorities and taxpayers.

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