由于众所周知，在所有国家，纳税人和税务机关之间的关系并不总是基于相互信任。鉴于透明度的透明度换取确定性，符合来自经合组织的研究，意大利政府实施了“合作合书”项目，意大利税收代理和公司之间的自愿协议。该项目于2015年构思于2017年1月在2017年1月成为全面运作的，意大利税收署与意大利主要食品工业之一的首次协议。第一次实施涉及意大利的大公司，居民和非居民，营业额至少为100亿欧元;它旨在提供赋予税法复杂性以及支持与降低税收相关风险的复杂性的确定性。然而，即使是参加试点项目的至少10亿欧元的公司也可以利用本协议，即使为小型公司扩展这种可能性的最终目标。理论上，“合作合书规”项目的生效将使税收代理能够为自愿遵守该项目的公司提供咨询活动;因此，税务局将不再仅作为控制器，作为意大利经济码头Carlo Padoan的意大利码头。意大利政府的目的是让意大利投资者放心，倾向于在国外投资，以及最重要的是外国投资者，往往不信任意大利官僚主义。然而，希望加入该项目的公司需要提供高税务透明度标准。 In fact, all interested taxpayers should have in place an effective tax risk management system suitable for managing the reported tax positions with an internal validation system (Tax Control Framework). This system, however, can be trusted only when it provides a constant control on fiscal risks. Cooperation must be based on mutual exchange of information: taxpayers provide the tax administration with proper information suitable for identification, measure, management and control of the tax risk; and tax authorities provide certainty on tax risk management. In fact, companies joining in this project have the possibility of predicting and evaluating beforehand, with the controlling body, situations, which may potentially contribute to create these risks; thus they can manage uncertainties with a preventive control, in order to resolve possible fiscal disputes before they emerge. The initiative started from the food industry with Ferrero: once again this industry opened a new path. Now we have to wait that other companies follow this example.
