Italy’s tax administration published its report on Italian international tax ruling showing 52 applications and 19 agreements signed in the first five years of the program, half of which by foreign multinational enterprises.
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Italy’s tax administration clarified new tax avoidance ruling procedure. The ruling must be issued within 120 days from taxpayer’s application. Failure to issue the ruling within 180 days from taxpayer’s application is deemed to be an approval of taxpayer’s position on the relevant issues of law.
Continue Reading Italy’s Tax Administration Clarifies New Tax Avoidance Ruling Procedure