Italie

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, April 2021)

Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, February 2021)

In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.

OECD releases BEPS Action 14 reports for Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden

The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.

Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 2) - Inclusive Framework on BEPS: Action 14

Statistiche delle entrate pubbliche 2019 - risultati chiave per l'Italia

Il rapporto annuale OCSE sulle entrate pubbliche, Revenue Statistics 2019, rileva che in Italia il rapporto gettito fiscale/PIL non è cambiato tra il 2017 e il 2018. Il gettito fiscale in rapporto al PIL si è attestato al 42.1%. Il valore corrispondente per la media OCSE ha registrato un lieve aumento di 0,1 punto percentuale, dal 34.2% al 34.3%.

Taxing Energy Use: Key findings for Italy

This country note explains how Italy taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

Taxation Household Savings: Key findings for Italy

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

OECD releases second round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.