The Role of the Italian Tax Police (‘Guardia Di Finanza’) in Cross–Border Audits and Cross–Border Requests for Tax Assistance - Intertax View The Role of the Italian Tax Police (‘Guardia Di Finanza’) in Cross–Border Audits and Cross–Border Requests for Tax Assistance by - Intertax The Role of the Italian Tax Police (‘Guardia Di Finanza’) in Cross–Border Audits and Cross–Border Requests for Tax Assistance 37 1

The phenomenon of globalization presents businessmen with an easy opportunity for tax evasion and tax dodging. In this scenario the awareness of the importance of reciprocal administrative assistance in the fiscal field and the relevant requests to and from foreign countries for exchanges of information concerning VAT and Direct Taxes have increased.

Intertax