Powered by OpenAIRE graph
Found an issue? Give us feedback
European Taxationarrow_drop_down
European Taxation
Article . 2016 . Peer-reviewed
Data sources: Crossref
Claim

The New Italian Cooperative Compliance Regime

descriptionPublicationkeyboard_double_arrow_right Article 18 Mar 2016 English Publisher:IBFDJournal:European Taxation, volume 56 (issn: 0014-3138, eissn: 2352-9199, Copyright policy )
Authors: M. Manca;

doi: 10.59403/7dtddq

The New Italian Cooperative Compliance Regime

Abstract

The author, in this article, discusses Legislative Decree no. 128 of 5 August 2015, which introduces into the Italian domestic tax system the new cooperative compliance regime as of 1 January 2016.

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 3
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Top 10%
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
3
Average
Top 10%
Average
Upload OA version
Are you the author of this publication? Upload your Open Access version to Zenodo!
It’s fast and easy, just two clicks!
uploadUpload now