Italy (IT)

Jurisdiction Overview

IDQuestionAnswer
273 *Are annual accounts submitted to a public authority? Yes
 Data Date: 2017

Notes

 
The Global Forum reports: "In addition to the tax supervision, companies (i.e. SRLs, SAPAs, SEs) and partnerships file their annual financial statements with the Business Register" (GF 2017: 56).

Sources

GF 2011: 43-46; GF 2017: 56