The broadening of white listed countries and the consequences for Italian tax framework

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2017, vol. 3, 46-53

Abstract: In 2016, the Italian Government approved a decree broadening the list of jurisdictions that allow an adequate exchange of information with Italy (the so-called white list). The increase in the number of white listed countries implies favorable consequences from a tax perspective and for international fiscal cooperation

JEL-codes: F38 G20 H20 (search for similar items in EconPapers)
Date: 2017
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