A ministerial decree (published in the official gazette on 8 February 2022) provides new lower thresholds for taxpayers to qualify for the “cooperative compliance regime.”
The cooperative compliance regime, introduced by Legislative Decree no. 128/2015, is intended to increase the level of certainty about tax issues through dialogue, in order to arrive at a common assessment of conditions likely to generate tax risks. Read a report (May 2019) [PDF 293 KB] describing the cooperative compliance regime for Italian permanent establishments.
Source KPMG
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