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20 June 2016

Italy issues important clarifications on advance tax rulings for new investments

The Italian Tax Authorities (ITA) issued Circular n. 25/E (Circular) on June 1, providing clarifications on the newly introduced advance tax ruling for new investments. Prior clarifications on the new regime were provided on April 29 by a Ministerial Decree and on May 20 by Provision no. 77220/2016 issued by the ITA.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1064

Document ID: 2016-1064

 

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