This publication reviews the quality of Italy's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.There is no other professional secrecy that can be invoked when information is requested for tax purposes by revenue authorities. Article 103 Code of Criminal Procedure, which is referred to in Article 52 of DPR. ... Notification requirements and rights and safeguards The rights and safeguards (e.g. notification, appeal rights) that apply to persons in the ... PEER REVIEW REPORT a COMBINED PHASE 1 AND PHASE 2 REPORT a ITALY Ac OECD 2011 COMPLIANCE WITH THEanbsp;...
|Title||:||Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 Combined: Phase 1 + Phase 2|
|Publisher||:||OECD Publishing - 2011-06-07|