Transfer Pricing Evaluations and New Aspects Introduced by Legislative Decree No. 158/2015
The reform of criminal tax penalties under Legislative Decree No. 158, of 24 September 2015, subsequent to the Delegated Tax Legislation provided by Law No. 23, (Article 8),…
Il Decreto “sanzioni” (D.Lgs. n. 158/2015) ha profondamente rivisitato il sistema dei reati fiscali con una serie di interventi diretti a circoscrivere l’àmbito del penalmente rilevante a vantaggio delle sanzioni tributarie-amministrative.
Download (In Italian)…
Published in: TP Week
Date: 12.01.2016
“Never before has the international tax arena assumed such relevance,” said Piergiorgio Valente, managing partner of Valente Associati GEB Partners. “International and European tax policy have contributed to a change of behaviours, with an…
La Suprema Corte sottolinea come potrebbe essere necessario provare l’intestazione fittizia anteriore alla morte del soggetto “pericoloso”.
Download (in Italian)…
By: TPA Insight
The authors set forth a practical approach for chief financial officers seeking to ensure the company’s transfer pricing team is fulfilling its risk-management, communication and general compliance obligations.
Download…
By: TPA Insight
This article examines profit/loss allocation in a headquarter/branch scenario.
Part 1 discusses the actual split between a head office and branch from a theoretical perspective, discusses basic concepts derived from public international treaty law, the notion of…
By: TPA Insight
The authors outline areas of inquiry for board members seeking to ensure that company tax officials are complying with new tax and transfer pricing rules implementing recommendations of the OECD’s Action Plan on Base Erosion and Profit…
This site uses cookies to ensure the functionality of the site and for performance analysis. By continuing to browse this site, you agree to such use.OkPrivacy policy