Italy (IT)

Jurisdiction Overview

421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? SOME FOR FREE: Some unilateral cross­border tax rulings are published online for free.
 Data Date: 2019


According to the OECD: "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). Evidence for such online publication was indeed found online (


EU Tax Rulings 2015