Italy has traditionally adopted a "dependency" approach to tax accounting. The 2003 corporation law and tax reforms removed problems between accounting and tax rules. In 2005, Italy implemented International Accounting Standards (IAS)/International Financial Reporting Standards for the financial accounts of large taxpayers. At this stage, an attempt was made to safeguard neutrality between IAS and non-IAS taxpayers. Administrative difficulties, however, soon led to new provisions, introducing a dual system for IAS and non-IAS taxpayers, recognizing the relevance of "substance over form" and enhancing "dependency".