On 22 September 2015, Italy published Legislative Decree No. 147 in the Official Gazette. The Decree includes a number of changes aimed at simplifying tax rules for cross border business and promoting the growth and internationalization of enterprises. The Decree will enter into force on 7 October 2015, although the individual changes apply either from the 2015 tax year or from 2016, or will be determined through subsequent regulations. The main changes are summarized as follows.
Advance Ta…