GEB Partners

Suitable TP Documents Could Prevent Penalties in Italy: But What Is “Suitable”?

Published in: TP Week Multinationals with activities in Italy can get rid of penalties for tax avoidance if they opt to supply the Italian revenue authorities with comprehensive transfer pricing TP documents supporting their group’s TP policies. Antonella Della Rovere…

Suitable TP Documents Could Prevent Penalties in Italy: But What Is “Suitable”?

Pubblicato su: TP Week Multinationals with activities in Italy can get rid of penalties for tax avoidance if they opt to supply the Italian revenue authorities with comprehensive transfer pricing TP documents supporting their group’s TP policies. Antonella Della Rovere…

Fair and Efficient Taxation in the EU. Convergence is Needed

A global silver alert for fair and efficient tax systems is active already for a couple of years. The heated debate sparked all over the world has engaged national governments, NGOs, international organizations as well as each and every taxpayer…

Italy’s Anti-BEPS Struggles

Published in: TP Week The OECD-recommended measures to counter tax evasion have been integrated in the language routinely used by tax advisers, businessmen and by other interested parties as well. Without implementation however, it would be much ado about nothing.…

Exclusion of IRAP for Some Categories of Professionals

Il tributo è invece dovuto per le altre eventuali attività svolte con una struttura organizzativa Download (In Italian)…

Transfer Pricing Documentation and Tax Audit

La tematica della documentazione sui prezzi di trasferimento è divenuta rilevante in Italia a partire dal 2010, quando l’art. 26 del D.L. n. 78/2010, “Misure urgenti in materia di stabilizzazione finanziaria e di competitività economica”.…

When the Fiscal Year Ends Before Year-End

La mancanza di un «undicesimo mese» rende incerto l’obbligo di versamento della seconda rata Download (In Italian)…

Transfer Pricing and Business Restructuring

L’OCSE in data 4 luglio 2016 ha pubblicato un documento for public review “Conforming Amendments to Chapter IX of the Transfer Pricing Guidelines” con il quale si richiede alle parti interessate di rivedere le proposte di consolidamento delle misure BEPS…

Shopping Cart