Manuale dell'accertamento delle imposte

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The item Manuale dell'accertamento delle imposte represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Tax assessment handbook. In-depth analysis of the different methods of tax assessment in Italy (self-assessment, assessment by tax administration, sector studies, minimum tax etc.). A part of the book is dedicated to the withholding tax applicable on different items of income and to the substitute tax on capital gains. Another part deals with administrative and penal sanctions for tax offences. The last part is dedicated to international collaboration (exchange of information, mutual agreements, simultaneous audits etc.)

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Contents

Summary: Tax assessment handbook. In-depth analysis of the different methods of tax assessment in Italy (self-assessment, assessment by tax administration, sector studies, minimum tax etc.). A part of the book is dedicated to the withholding tax applicable on different items of income and to the substitute tax on capital gains. Another part deals with administrative and penal sanctions for tax offences. The last part is dedicated to international collaboration (exchange of information, mutual agreements, simultaneous audits etc.)