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Tax Alert | Italy: Open for Business
Tax Alert | Italy: Open for Business

Scarica Allegati

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Tax Alert | Italy: Open for Business

With Circular no. 7/E of 28 March 2023 (the “Circular”), the Italian Tax Authority (“ITA”) issued important clarifications in relation to the tax ruling procedure for new investments (the “Large Investment Ruling”). The new Circular confirms an open and cooperative approach of the ITA, aimed at favoring large investments in Italy, as also discussed during a recent ITA event in Milan. In this newsletter Chiomenti professionals analyse the Circular and provide their views regarding the overall tax landscape for investments in Italy.