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The Italian Revenue Agency and the Organismo Italiano di Contabilità (OIC) have updated guidelines for businesses that participate in the collaborative tax compliance regime. The new guidance provides specific instructions on three caseworks:
The guidelines are intended for businesses that intend to join the collaborative tax compliance regime, which requires a certification of their risk management system. The regime is aimed at taxpayers who have an effective integrated system for detecting, measuring, managing, and controlling tax risks.
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