The Revenue Agency has published a circular with the latest clarifications and above all has released the definitive version of the software to calculate the penalties - The list of tax havens admitted to the procedure is getting longer
The tax authorities have activated the new electronic channel to send requests for access to the procedure and have published the technical specifications on how to transmit the accompanying report and documentation.
The tax authorities have published the definitive model and the instructions for accessing the voluntary collaboration procedure, but the electronic channel for sending new applications has not yet been opened
The drafts of the application and the instructions for joining the voluntary collaboration procedure have been published - The definitive model will be approved by 2 January, but it is already possible to send membership applications: here's how.