Emilio Abruzzese Report to Congress: The independence between financial statements and the Italian tax legislation and possible disavowal/requalification of the accounting recognition enforced by the Italian Tax Authorities (i.e.: the difficult coexistence and compatibility between: the need for legal certainty, and that of protection of the reasons of the Italian Treasury), organized by the Italian Association of Chartered Accountants of Bologna, the Commission of International Taxation.
Slides available here