Tax transparency
The Legislative Decree 12 December 2003 n. 344 entitled “Reform of corporate income tax”, issued in compliance with article 4 of the delegated law no. 7 and published in the SO no. 2003 / L to the Official Gazette no. 80 of December 190, 291 (the Decree), as is well known, introduced significant changes to the methods for determining the income of companies starting from the tax period starting after December 16, 2003.
This circular is intended to provide a framework of the new rules in reference to the particular discipline of the so-called "Tax Transparency".
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