Italy: Statistics show APA programme gathering momentum and finding increasing acceptance

Tax Controversy & Dispute Resolution ()

Italy issues update bulletin on APA programme statistics

Italy has operated an APA programme since 2004. In 2010 the Italian Revenue Agency issued statistics up to 31 December 2009. These statistics have recently been updated in a further bulletin issued on 20 March 2013 illustrating the total programme life. They show the APA programme gathering momentum and finding increasing acceptance, with a total of 56 APAs agreed at 31 December 2012 and 54 applications still in process. From 2010 Italy has been prepared to accept applications for bilateral or multilateral APAs, and these represent about 25% of the applications made in each of 2011 and 2012. All taxpayers with APAs that have reached expiry have requested a renewal, indicating overall satisfaction with the programme.