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From Managing Preventable Risks to Transferring Foreseeable Risks

A Synergistic Model Between Tax Control Frameworks and New Tax Insurance Opportunities


In a regulatory environment characterized by increasing complexity and significant interpretative uncertainty, preventing tax risk requires careful management of business processes within the company. The discussion explores the implementation of an integrated model capable of coordinating two complementary tools: the Tax Control Framework and tax insurance.

The roundtable examines and explores the interactions between tax governance and insurance coverage, highlighting how a structured risk management approach based on preventing controllable risks and insuring foreseeable but unavoidable risks can contribute to strengthening corporate governance.

These new opportunities for risk prevention and protection also represent valuable tools for attracting foreign investment, which is often influenced by the perception of regulatory uncertainty in Italy and the potential criminal liability of directors in cases of incorrect interpretation.