The widespread debate and interest among businesses regarding the expansion of eligible participants for the cooperative compliance regime from 2024 are evident. It may seem that the moment when companies with revenues not less than €100 million can apply (i.e., by 2028) is still far off, yet there are numerous challenges to overcome for access. This is not just about adhering to the creation of a system for detecting, measuring, managing, and controlling tax risk (also known as Tax Control Framework - TCF) to be certified by accountants or lawyers, but also about instilling a culture within the company that makes employees aware of the potential risk of breaching tax regulations through their actions in fulfilling their duties. This ranges from those in logistics contributing to the preparation of transport documents, to employees tasked with setting up customer and supplier databases, and even those within the internal tax department responsible for identifying possible fiscal changes affecting the company and defining procedures and guidelines for various departments and offices based on the interpretation of one rule or another. The opportunity to map tax risks within the company through a screening of business processes following methodologies and standards already tested by other large enterprises in the context of cooperative compliance seems particularly appealing for sev...