Confidentiality of taxpayer information : Italy

Journal
Distaso, M.
International Transfer Pricing Journal 2000 (Volume 7), No. 2
PriceUSD 45

Part of a comparative survey dealing with the issue of confidentiality of tax settlements and taxpayer information. This article first provides a brief description of the relevant constitutional principles and the related legal provisions in Italy. It then explores the powers of the tax authorities to gather tax-related information and the relevant taxpayer protections in this regard. Finally, the article considers international aspects.