IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 07 Oct 2015 | Removal date: open ended
Still in force

FDI: Financial incentive

 On 22 September 2015, the Italian government published Legislative Decree no. 147.
The legislation simplifies taxation rules for Italian companies investing abroad and vice versa; inter alia by expanding the scope of companies eligible for "International Ruling" (a tax agreement category). Furthermore, it creates a new tax category for businesses investing at least 30 million EUR (not necessarily in one year) with a durable impact on employment in the given sector.

The Decree came into force on 7 October 2015.
A detailed overview of the taxation changes can be found in the report of the EY consulting firm (cf. Sources).

AFFECTED COUNTRIES

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