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Italy - New Rules on International Tax Rulings for Enterprises with International Business Operations

Country:
Italy
Author:
F. di Cesare
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 4
Published:
19 July 2016
Recently, a number of changes were made to Italian tax law concerning international tax rulings. The new regime formally broadens the scope of the international tax ruling procedure, which – in addition to transfer pricing – may be actually used for different queries of international relevance, including the opportunity to conclude (under certain conditions, also retroactive) agreements on the effective existence in Italy of a permanent establishment of a non-resident entity.
 
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