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 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.

Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 1) - Inclusive Framework on BEPS: Action 14

Global Forum on Transparency and Exchange of Information for Tax Purposes: Italy 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Une approche budgétaire pour une croissance inclusive dans les pays du G7

Ce rapport a été produit en réponse à une demande de la présidence italienne du G7 et a alimenté les discussions qui se sont tenues lors de la réunion des Ministres des finances et des gouverneurs des banques centrales du G7, le 13 mai 2017, à Bari, en Italie.

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

Consumption Tax Trends: Key findings for all countries

These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

Environmental taxes: Key findings for Italy

This country note provides an environmental tax and carbon pricing profile for Italy. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

OECD secretariat reviews the functioning of the Italian tax administration

Following a request of the Italian Minister of Economy and Finance Pier Carlo Padoan, the OECD has carried out a review of the organisational structure and institutional arrangements of Italy’s tax administration, with a focus on the Agenzia delle Entrate and the Agenzia delle Dogane e dei Monopoli. The review also highlights certain critical issues related to tax compliance and collection which emerged in the course of the work.

Database on instruments used for environmental policy

This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.