The application in Italy of the Directive on Tax informations exchange

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2016, vol. 11, 57-64

Abstract: Dac2 Directive extended the cooperation between Eu tax authorities to automatic exchange of financial account information, transposing in European countries the Oecd Common Reporting Standard. The Directive has been implemented in Italy in 2015, with a detailed discipline

JEL-codes: H25 H30 (search for similar items in EconPapers)
Date: 2016
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