In the second of a two-part series, Riccardo Petrelli and Simone Zucchetti of Tremonti Vitali Romagnoli Piccardi e Associati look at how existing regimes and pilots will influence the future of enhanced cooperation procedures in Italy.
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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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