Italy (IT)

Jurisdiction Overview

IDQuestionAnswer
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

Notes

 
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 (agenziaentrate.gov.it).

Sources

EU Tax Rulings 2015
 
https://www.accountancyeurope.eu/wp-content/uploads/Advance_tax_rulings.pdf
 
https://cms.law/en/INT/Publication/Italy-The-Italian-tax-authorities-released-the-second-bulletin-on-international-tax-rulings-Tax-Connect-Flash
 
https://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Normativa+e+Prassi/Risoluzioni/Archivio+risoluzioni/?page=normativa