Italian update: New international ruling procedure becomes effective

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

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:

Request Access or Login

Topics

News Direct Tax Europe Italy
more across site & shared bottom lb ros

More from across our site

Direct Tax
Fair Tax Mark
Exclusive: Weak pCbCR filings persist as Fair Tax Foundation analysis hits 650
Spanish-headquartered multinationals lead on reporting quality, while US and Swiss groups lag in the Fair Tax Foundation’s expanded analysis
Tom Baker, October 21 2026
Podcasts
danny werfel podcast article image
Podcast: Danny Werfel on AI risk, IRS leadership, and global tax cooperation
Former IRS commissioner Danny Werfel joins ITR for a must-listen conversation spanning his time leading the agency, his AI risk framework, and the future of the OECD
Tom Baker, October 21 2026
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
Pillar two spurs growth again as PwC’s tax revenues improve
Tax and legal services was PwC’s fastest-growing business line last year, helping to put the firm back on a par with its big four rivals
Sam Sholli, October 20 2026
Direct Tax
zain satardien brevo.jpg
Beyond the headlines: New Middle East tax boutique puts AI at heart of its model
Ex-EY and Hourani & Partners leader Zain Satardien is using flexible staffing and AI-enabled systems to test a leaner model for specialist legal and tax advice
Tom Baker, October 19 2026
Direct Tax
kpmg.jpg
A taxing week: KPMG’s updated action plan is encouraging despite elephant in the room
The big four firm is rightfully prioritising transparency and accountability as it seeks to rebuild from its scandal, but a glaring structural issue remains
Sam Sholli, October 16 2026
Direct Tax
Grant Thornton.jpg
Grant Thornton UK compounds EY exits with tax hires
A recent hiring flurry has taken the firm’s number of partner appointments this year to 121 and put it on track to hit 160 partner target early
Sam Sholli, October 16 2026
Direct Tax
EY
Exclusive: EY absorbs Arnstein Legal to launch new Venezuelan legal practice
The move brings specialist tax and litigation capability to EY as it seeks to close the gap on Baker McKenzie and Venezuela’s leading local firms
Tom Baker, October 15 2026
Direct Tax
iba panel 2026.jpeg
Opinion: Law firms can’t crack AI alone
The industry’s response to AI requires an unfamiliar ingredient as firms battle to shape their futures
Ed Conlon, October 14 2026
Direct Tax
suleman ali and brad ashton
WTS UK capitalises again on EY exodus with director hire
The ambitious big four challenger firm has also appointed ex-RSM partner Brad Ashton to build out its customs and global trade practice
Sam Sholli, October 13 2026
Direct Tax
Deloitte.jfif
Deloitte Cyprus embroiled in Roman Abramovich tax evasion allegations
The big four firm allegedly reviewed backdated documents and signed off on accounts that removed hundreds of millions of dollars of Abramovich’s assets
Sam Sholli, October 12 2026
Gift this article