Taxation and Veil of Secrecy In recent months, tax whistleblowing has shifted from a mere compliance tool to a structural lever for criminal and tax enforcement, with a growing convergence toward economic incentive models. World Whistleblower Day, therefore, provides an important opportunity to reflect on the increasingly central role that internal reporting is playing in the prevention and countering of economic, financial, and tax crime. In recent years, whistleblowing has progressively...

Abstract Tax document marked for review on a laptop This article examines the evolving liability of tax professionals in Italian law after the Court of Cassation’s March 2026 rulings. It argues that these decisions do not impose a general duty to guarantee the legality of taxpayers’ conduct, but selectively extend liability through the rules on complicity in administrative tax offences. The analysis traces the erosion of the traditional neutrality of external professionals and shows how...