#AGPublishing
AG addressed the topic of ‘Tax control framework: risk profiles related to the taxation of employment income’ in an insert published in issue 39 of the magazine Diritto & Pratica del Lavoro, published by Wolters Kluwer.
Daniela Ghislandi and Luca Barbieri examine the “cooperative compliance” regime, which companies may adhere upon implementing a tax risk management system”. The authors also point out that the evidence produced by the management system and obtained from the information flows that ensure its functioning can be used for both corporate sustainability reporting and the management of tax risk related to forms of joint and several liability.
The editorial contribution is even more significant because it is analysed and addressed from an expert perspective in consulting and human resource management.