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

Author

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  • Enzo Mignarri

    (Università di Siena)

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

Suggested Citation

  • Enzo Mignarri, 2017. "The broadening of white listed countries and the consequences for Italian tax framework," BANCARIA, Bancaria Editrice, vol. 3, pages 46-53, March.
  • Handle: RePEc:ban:bancar:v:03:y:2017:m:march:p:46-53
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

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