Italian Perspective on BEPS and Focus on Implementation of Action 13 of the BEPS Action Plan

Published in: Intertax Magazine Volume 44 Issue 8 & 9

Italy has been paying special attention, to recent developments in the struggle against tax evasion and avoidance. Many of the provisions recommended by the Organization for Economic Co-operation and Development within the context of the Base Erosion and Profit Shifting Project were introduced into, and enacted by, the National tax system …