Italian taxpayers could receive significant benefits if they enter into the tax authority’s cooperative compliance relationship. These could include removing the need for preventive rulings to enable them to deal with entities in blacklisted jurisdictions, less data reporting requirements around transactions and a removal of the requirement to provide bank guarantees in relation to tax credits.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable
Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption
The allegations against Deloitte Cyprus raise uncomfortable questions about how far the big four can distance themselves from misconduct at member firms