The Italian government has approved a mini voluntary disclosure in favor of tax payers resident in Italy who, previously, were resident abroad or worked continuously abroad in border areas and neighboring countries.
The provision n. 194409/2017 has reformed the INTRASTAT discipline, eliminating some obligations and simplifying those that remain, implementing the changes made by art. 13 of the DL 244/2016 to the art. 50 of Decree 331/93.
The National Congress passed a new law setting forth corporate criminal liability. Corporate criminal liability will apply only to private legal entities, of national or foreign capital, with or without state participation.
The Directive EU 2017/1852 lays down a mechanism to resolve disputes between Member States when those arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation.