Law Decree No. 145/2013, published in the Official Gazette No. 300 on 23 December 2013, has been presented to Parliament.
Under article 7 of the Law Decree, the scope of application of the international tax ruling procedure, introduced by article 8 of Law Decree No. 269 of 30 September 2003, converted into Law No. 326 of 24 November 2003 has been extended. Precisely, non-resident entities operating in Italy may now resort to this procedure to obtain an advance assessment on whether their activit…
OrbitaxInternational ruling procedure – amendments
