Italy has modified its international tax ruling procedure, through Art. 7 of Law Decree No. 145/2013. Under this, non-resident entities operating in Italy may obtain an advance ruling on whether their activities in Italy give rise to a PE under domestic law and/or treaty provisions. The validity of such rulings, binding on both parties, has been extended from 3 to 5 tax years. The new Decree was published in the Official Gazette No. 300 on 23 December 2013.
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