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Italy - The New International Tax Ruling Procedure

Country:
Italy
Author:
E.A. Palmitessa
Issue:
European Taxation, 2016 (Volume 56), No 10
Published:
14 September 2016
The author, in this note, describes the Italian regime regarding international tax rulings, analysing the subjective and objective scope of the procedure, the application process and the potential outcome.
 
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