The squeeze on tax havens and a move to voluntary disclosure for taxpayers is good news for Italy, argues Stefano Simontacchi

In the last five years, the international tax framework has changed due to growing pressure from the Organisation for Economic Cooperation and Development (OECD) to move towards greater transparency and efforts to counteract aggressive tax planning schemes.

As a result, countries have strengthened exchange of information between tax authorities and adopted a more cooperative approach to tax compliance. Following this trend, Italy is considering a voluntary disclosure programme.

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