Mediation in tax disputes and banking operations

Pierpaolo Zaccarini
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Pierpaolo Zaccarini: Intesa Sanpaolo

BANCARIA, 2012, vol. 10, 74-86

Abstract: The introduction in the Italian legislation of the new instrument of mediation in tax disputes of an amount not exceeding € 20.000 is aimed to increase the use of out of court disputes resolution and to develop tax compliance

JEL-codes: G21 H26 K34 (search for similar items in EconPapers)
Date: 2012
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