Mezzi di prova e scambio di informazioni cross-border

[Autom. eng. transl.] In recent years, the topics of information exchange and tax cooperation have been the subject of increasing attention at international level. The governments have indeed sanctioned their role as an essential pillar in the fight against tax evasion and, in this political recognition, the assumption of automatic exchange of information as a globally shared standard has been accompanied on a technical level. In this context, instruments and initiatives have proliferated, at both international and national levels, dedicated to the exchange of information.