The Italian “Web Tax”: The New Administrative Procedure for Multinational Enterprises to Disclose Hidden Permanent Establishments in Italy

This article will first analyse the (improperly defined) Italian “web tax” procedure and will proceed to focus on the current and future legislative framework governing the PE status, followed by an analysis of the criteria and methodologies that may possibly be chosen (including within the web tax procedure) in order to determine the fair profit share to be attributed to the disclosed PE.