| 000 | 01289nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c150081 _d150081 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217171153.0 | ||
| 007 | ta | ||
| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_967887 _aCosentini, Rosario |
|
| 245 | 1 | 0 |
_aItaly’s cooperative compliance regime _ban effective tax control framework _c by Rosario Cosentini |
| 260 | _c2024 | ||
| 520 | _aRosario 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. | ||
| 650 | 4 |
_947518 _aITALIA |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 650 | 4 |
_932216 _aAUDITORIA FISCAL |
|
| 650 | 4 |
_963689 _aCUMPLIMIENTO COOPERATIVO |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 773 | 0 |
_9172617 _oOP 138-Bis/2024/115/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 8, August 19 2024, p. 1137-1147 |
|
| 942 | _cART | ||