Statistics From Italy’s APA Program

Published in: Tax Notes Int’l, July 8, 2013

On March 19, the Italian Revenue Office published the second edition of the international tax ruling bulletin, nearly three years after its first edition. The bulletin provides an update on the activities carried out by the International Tax Ruling Office from 2010 to 2012.

The increase in auditing activities by Italian tax authorities (especially in transfer pricing matters) has prompted taxpayers to try to define in advance those cases that are characterized by the highest degree of uncertainty.