We publish the slides relating to the intervention of Dr. Lorenzo Arienti, within the conference organised by the Commission “Direct Taxes, of the Order of Chartered Accountants of Bologna “Stability Law 2017 and related Decree (D.L. 193/2016): first thought“, held in Bologna on December 14, 2016.

The intervention analyzes the latest discipline of voluntary disclosure introduced by art. 7 of Decree Law 193/2016, highlighting both the critical issues as well as the aspects which would need appropriate clarifications by the Italian Tax Authority.