The Future of International Tax Cooperation in a Barrier-Free Market: Recent Developments Regarding Italian Tax Treaties

Journal
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
Italy’s treaty policy is to conclude tax treaties to ensure more effective administrative cooperation. The increasing number of international agreements and the EU fundamental freedoms have, however, made the exchange of information on request only a first step in countering tax evasion.