Grazie allโopera di completamento condotta a livello ministeriale e amministrativo, lโarchitettura delregime di adempimento collaborativo รจ divenuta accessibile a un campione di contribuenti corporate assai piรน numeroso e potenzialmente piรน qualificato rispetto a quello inizialmente prospettato dal Legislatore. Ciรฒ incrementa notevolmente le chance di esternalitร positive generabili dal programma di adempimento collaborativo sullโintero panorama corporate della compliance tributaria.
In light of certain implementation rules and guidelines issued at the ministerial and Tax Authorities level, the architecture of the Italian cooperative compliance regime has become accessible to a larger and more significant group of corporate taxpayers as compared to the narrower scope initially designed by the legislature. Such circumstance may significantly increase the chances that the cooperative compliance regime will have a positive systemic impact on the corporate tax compliance environment.
