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Italy Publishes Legislative Decree to Implement EU Directive on Exchange of Tax Rulings

|Approved Changes|Italy
Italy

On 23 March 2017, Italy published Legislative Decree No. 32 of 15 March 2017 in the Official Gazette. The Decree transposes into domestic law the amendments made by Council Directive (EU) 2015/2376 to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the automatic exchange of cross border tax rulings and advance pricing agreements (APAs) (previous coverage). With the implementation the exchange rules, Italy will exchange information on tax rulings…

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