Italy’s cooperative compliance regime an effective tax control framework by Rosario Cosentini
By: Cosentini, Rosario
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Material type: 
ArticlePublisher: 2024Subject(s): ITALIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | AUDITORIA FISCAL | CUMPLIMIENTO COOPERATIVO | POLITICA FISCAL
In:
Tax Notes International v. 115, n. 8, August 19 2024, p. 1137-1147Summary: 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.
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| Artículos | IEF | IEF | OP 138-Bis/2024/115/8-1 (Browse shelf) | Available | OP 138-Bis/2024/115/8-1 |
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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.
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