A second chance

WWW.STEP.ORG/JOURNAL – Febbraio 2017 – Luigi Belluzzo e Alessandro Belluzzo: “Law Decree No 193/2016, converted to Law No 225/2016, reopened the terms related to the Italian voluntary disclosure programme (VDP). Designed as a last call for tax evaders, the new VDP is intended for taxpayers with undeclared assets or income held in Italy or abroad. It matches the new tax enviroment, whereby the exchange of information has become a reality for Italy, which recently signed many treaties with law-tax jurisdictions.”

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