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21 September 2018

Italy issues draft legislative decree for ATAD implementation

The Italian Government issued a draft Legislative Decree (the Decree) on August 8, for the transposition of European Union (EU) Directive n. 1164/2016, also known as the EU Anti-Tax Avoidance Directive (ATAD) as amended by EU Directive n. 952/2017 (ATAD 2), together with a draft explanatory report (the Report). No changes have been introduced with reference to the General Anti-Avoidance Rule (GAAR) as Italy's current legislation is considered already in line with the ATAD.

A Global Tax Alert, attached below, provides additional details.

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Full text of this Tax Alert

Document ID: 2018-1872

 

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