In the first of a two-part series looking at cooperative tax compliance and enhanced relationships in Italy, Simone Zucchetti and Riccardo Petrelli of Tremonti Vitali Romagnoli Piccardi e Associati look at the options already available to taxpayers in the country.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
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