Tax Rulings and Advance Pricing Agreements in Italy
/Pubblicato su: Tax Notes Int'l, Jan 30 2017
Tax rulings and advance pricing agreements are making headlines. The European Commission is undertaking unprecedented investigations into member states’ APAs with multinationals and has recently invalidated several of them based on fiscal state aid law. The directive on mandatory automatic exchange of information (AEOI) in the field of taxation has recently been extended to advance cross-border rulings and APAs.
