000			01268nab a2200217 c 4500
999			_c149831 _d149831
003			ES-MaIEF
005			20241014181126.0
007			ta
008			240927s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_924220 _aTognolo, Paolo
245	1	0	_aEnterprise tax risk management approaches in the current Italian landscape _c by Paolo Tognolo and Riccardo Mezzi
260			_c2024
520			_aPaolo Tognolo is the founding partner and Riccardo Mezzi is a lawyer and associate with Studio Tributario Tognolo — Associazione Professionale in Milan. In this article, Tognolo and Mezzi examine the economic and tax advantages deriving from a system aimed at tax risk management — the so-called tax control framework — in light of the changes approved through recent Italian tax reform, and explain how shareholders, directors, and managers of Italian companies must now adopt a strategic approach to manage tax risks in a safe manner.
650		7	_966273 _aRIESGO FISCAL
650		4	_948067 _aPOLITICA FISCAL
650		4	_947518 _aITALIA
700	1		_972001 _aMezzi, Riccardo
773	0		_9172356 _oOP 138-Bis/2024/114/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 9, May 27 2024; p. 1311-1323
942			_cART