Italy (IT)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
Italy can issue unilateral cross-border tax rulings. According to the OECD, these include: "(i) rulings related to preferential regimes; (ii) cross-border unilateral advance pricing arrangements (APAs) and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; and (iii) as of May 2016, permanent establishment rulings. Rulings related to preferential regimes (including on Patent Box applications) and permanent establishment rulings are issued by offices within the Central Directorate for Tax Regulations. APAs and Patent Box ad hoc agreements to determine the embedded IP income in accordance with transfer pricing principles are issued by the APA office within the Central Directorate for Tax Assessment. Rulings other than APAs and ad hoc Patent Box agreements may be published in anonymised form as a general ruling or “resolution” on the Italian revenue agency website, if they are of general interest" (OECD UTR 2018: 237).

Sources

OECD UTR 2018: 237
 
IBFD 2019b
 
EU Statistics on APAs 2016
 
EU Tax Rulings 2015
 
https://www.agenziaentrate.gov.it/wps/content/Nsilib/NSE/Business/Advance+rulings/Advance+tax+ruling/?page=business