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Ruling

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RulingRuling for non-resident companies
A new form of ruling is available for non-resident companies that intend to invest in Italy.
The new system, entered into force on October 7th, 2015 (Legislative Decree no. 147/2015) is aimed at provi- ding a framework of certain and stable tax treatment, regarding their investment plan.

The investor, either resident or non-resident, shall forward its application to the Italian Tax Authorities by pre- senting a business plan, detailing the amount of the investment, the timing and implementation modalities, the expected number of new hires and the consequences of such investment on the Italian tax system.
The procedure applies to investments not lower than Euro 30 million.
International ruling
In order to reach an agreement in advance with the Italian Tax Authority, “enterprises with international activity” may implement a suitable international standard ruling procedure valid for three tax periods, without prejudice to any change in the circumstances resulting from the agreement signed.
The standard ruling procedure mainly regards:
• the correct transfer pricing methodology applicable to the transactions carried out with related par- ties;
• the proper tax treatment with reference to dividends, interest, royalties or other income paid to or re- ceived from non-resident persons in specific cases;
• the proper application of the provisions of the law, including tax treaties, to specific cases related to the attribution of profits or losses to permanent establishments of non-resident enterprises in Italy as well as to permanent establishments abroad of resident enterprises.
International agreements
Italy has undersigned over 90 international treaties to avoid the double taxation of income produced in different countries (see below).

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