Rule reminder

**Italian fiscal vocabulary:** L'IRPEF = income tax for individuals. L'IRES = corporate income tax. L'IVA (Imposta sul Valore Aggiunto) = VAT. L'IMU = property tax (on second homes/commercial property). La flat tax = flat-rate tax. La dichiarazione dei redditi = tax return. L'Agenzia delle Entrate = Italian Revenue Agency. L'evasione fiscale = tax evasion. L'elusione fiscale = tax avoidance (legal but aggressive). Il condono fiscale = tax amnesty.