Tax Control Framework and Sustainability

Good Tax Governance has become part of the sustainability indicators, now summarized in the acronym ESG. The Tax Control Framework (TCF) enables companies to enter the collaborative compliance regime, which allows them to avoid ex post control activities by initiating preventive dialogue with the tax authority on uncertain and controversial tax positions.

The TCF is a set of rules, procedures, organizational structures, and safeguards aimed at enabling the detection, measurement, management, and control of tax risk.

The recent Legislative Decree no. 221/2023 progressively expands the range of subjects that, having a certified TCF, can access the optional Collaborative Compliance regime, whose rewarding effects have been enhanced, particularly in terms of mitigating or exempting from penalties and reducing assessment times.

PwC TLS has been involved in major projects for the design and implementation of the TCF and access to collaborative compliance for the largest Italian companies, thus possessing the best experiences and expertise to support those companies that can now, or in the near future, access it for the first time.

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