• 3-August-2021


    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 7-April-2021

    English, PDF, 2,488kb

    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.

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  • 26-February-2021

    English, PDF, 2,338kb

    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.

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  • 3-December-2020

    English, PDF, 368kb

    Revenue Statistics: Key findings for Italy

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Italy increased by 0.6 percentage points from 41.9% in 2018 to 42.4% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 9-April-2020


    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.

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  • 9-April-2020


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

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Italy.
  • 5-December-2019

    English, PDF, 454kb

    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%.

  • 25-November-2019


    Armenia and Italy agree on OECD/UNDP Tax Inspectors Without Borders partnership to combat international tax avoidance and evasion

    A signing ceremony between the Italian Revenue Agency (Agenzia delle Entrate) and the State Revenue Committee of Armenia took place at the OECD today, establishing work plans for two assistance programmes initiated through Tax Inspectors Without Borders (TIWB) – a joint OECD/UNDP capacity building initiative.

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  • 15-October-2019

    English, PDF, 1,193kb

    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.

  • 21-March-2019


    Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)

    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.

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