Italy - Cooperative Compliance in Italy – Does it Stand a Chance?
- K. Bronzewska; V. Tamburro
- European Taxation, 2013 (Volume 53), No 12
- 5 November 2013
This article discusses the cooperative compliance regime for large business taxpayers in Italy, which was introduced by way of a pilot programme on 25 June 2013. The authors present the OECD understanding of cooperative compliance, explain the specific Italian regime and analyse what is necessary for the successful operation of such a programme in Italy.