The Tax Control Framework (TCF), a tool for identifying, measuring, managing, and monitoring tax risk, is an essential prerequisite not only for accessing the cooperative compliance program, but also for companies seeking to manage their tax risk proactively.

Our professional team supports companies in the design and implementation of the Tax Control Framework, as well as throughout the admission process to the cooperative compliance program.

In particular, we provide assistance with:

• Design, development, and implementation of the Tax Control Framework: preliminary assessment, interaction with key corporate functions and management; preparation of the control environment (Risk & Control Matrix, tax strategy, tax escalation policy to manage interpretative risk, etc.); model testing, updating, and adaptation.
• Support and guidance during the cooperative compliance admission process, including interaction with the Italian Tax Office.
• Ongoing assistance with program management after admission: support in implementing improvement areas, defining materiality thresholds, submitting risk communications, drafting the annual report, and obtaining compliance letters.
• Organization, training, and management of the tax risk officer function and third-level audit activities.
• Review, updating, certification, and attestation of the TCF model.