La Convenzione tra la Santa Sede e l'Italia in materia di scambio di informazioni tributarie. Forme di "collaborazione e distinzione" al tempo della globalizzazione economica.

The recent agreement between the Holy See and Italy about exchange information on tax matters (1 April 2015), is the result of international efforts of the Apostolic See to perform a warranty role, in the context of economic globalization of markets, with a particular connection with the economic transparency, supervision and financial information. Is based on awareness that the dynamics contrast in the field of financial assets are “achievable only through an efficient exchange of information in the field of administrative cooperation”. In fact, the Convention, defines significant progress of the Holy See towards the purpose of a necessary transparency in foreign financial transactions; at the same time, it shows the complex suitability of its institutional and legal system to effectively support the comparison with the highest international standards.