Italian update: New international ruling procedure becomes effective

October 09 2004

On July 23 2004 the Italian central tax agency issued the explanatory notes (the Explanatory Notes) envisaged by article 8(2) of Law Decree 269, of September 30 2003 (Decree 269) necessary to allow certain enterprises that carry on an international activity (each an International Enterprise) to apply for the ad-hoc ruling procedure (the International Ruling Procedure) established by article 8 of same Decree 269

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Indirect Tax

HMRC increases VAT investigations into large and medium-sized businesses

The surge in probes comes as the UK tax authority seeks to close a VAT gap of £11.4bn from last year, Pinsent Masons’ research has suggested

Sam Sholli, April 20 2026

What Corporates Want 2026 use of technology article header

A taxing week: The technology arms race is being judged by clients – not firms

ITR’s survey data reveals widespread client disappointment with firms’ use of technology but our upcoming AI in Tax event offers advisers a chance to flip the script

Tom Baker, April 17 2026

Direct Tax

This week in tax: Vinson & Elkins hires Kirkland tax partner in London

Firms announced key tax partner hires across the US and UK, while fintech and software providers revealed board appointments and new tools for multinational tax teams

Sam Sholli, April 17 2026

Direct Tax

A&M Tax launches in Ireland with EY, DLA Piper hires

It continues a prolific spree of investment for the firm, after it launched in Indonesia, Thailand, Saudi Arabia and Japan in 2025

Sam Sholli, April 16 2026

Transfer Pricing

‘Taxpayers are thrilled’: local experts hail record-breaking Indian APAs

Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard

Sam Sholli, April 16 2026

Direct Tax

Hogan Lovells Cadwalader merger approved, debut planned for July

Partners at both firms have voted in favour of the tie-up, which marks ‘the largest law firm merger in history’

Noemi Distefano, April 15 2026

Podcasts

Editable TT 640x360 article-thumbnail (4).png

Podcast: Side-by-side or upside down? Analysing the future of pillar two

The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies

Tom Baker, April 15 2026

Direct Tax

Rethinking permanent establishment in the GCC after pillar two

Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity

Hany Elnaggar, April 14 2026

Direct Tax