Code of ethics and conduct for tax advisors
pdf Download Code of Ethics and Conduct for Tax Advisors (83 KB)
- The Tax Advisor shall comply with the duty of secrecy and confidentiality also with respect to former clients, both as far as tax-related and litigious or corporate matters are concerned.
- Secrecy shall be complied with also with respect to any subject who contacts the Tax Advisor seeking for assistance, but whose mandate is not accepted.
- The Tax Advisor shall require his/her collaborators and employees, and any subject cooperating with him/her in performing professional activities, to comply with the duty of professional secrecy.
- Deviations from the general rule are those cases where the disclosure of pieces of information concerning the client is required by the Judicial Authority.