Cosentini, Rosario
Italy’s cooperative compliance regime an effective tax control framework / by Rosario Cosentini .-- , 2024
Rosario Cosentini is an officer with the Central Department — Cooperative Compliance Office of the Italian Revenue Agency. In this article, Cosentini explains the main features of an effective tax control framework according to the Italian legal system and guidance issued by the Italian Revenue Agency, guidance itself mainly based on OECD guidelines.
The views expressed in this article are the author’s and do not necessarily represent the views of the Italian Revenue Agency.
ITALIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
AUDITORIA FISCAL
CUMPLIMIENTO COOPERATIVO
POLITICA FISCAL
Tax Notes International 1048-3306 v. 115, n. 8, August 19 2024, p. 1137-1147
Italy’s cooperative compliance regime an effective tax control framework / by Rosario Cosentini .-- , 2024
Rosario Cosentini is an officer with the Central Department — Cooperative Compliance Office of the Italian Revenue Agency. In this article, Cosentini explains the main features of an effective tax control framework according to the Italian legal system and guidance issued by the Italian Revenue Agency, guidance itself mainly based on OECD guidelines.
The views expressed in this article are the author’s and do not necessarily represent the views of the Italian Revenue Agency.
ITALIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
AUDITORIA FISCAL
CUMPLIMIENTO COOPERATIVO
POLITICA FISCAL
Tax Notes International 1048-3306 v. 115, n. 8, August 19 2024, p. 1137-1147