The New Italian Cooperative Compliance Regime

Journal
Manca, M.
Italy
European Taxation 2016 (Volume 56), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, discusses Legislative Decree no. 128 of 5 August 2015, which introduces into the Italian domestic tax system the new cooperative compliance regime as of 1 January 2016.