Transfer Pricing: New Guidelines Issued by the EU Commission
Author: Piergiorgio Valente
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Base Erosion and Profit Shifting and Leverage: Applications to Permanent Establishments
Author: Piergiorgio Valente
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Tax Rulings and State Aid: the EU Commission Investigations
Author: Piergiorgio Valente
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Italy-Luxembourg: Exchange of Information Without Limits
Author: Piergiorgio Valente
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Countering BEPS Through Transfer Pricing Documentation
Published in: European Taxation June 2014
In today’ s globalized economy, transfer pricing plays a key role. Over the years, as multinational corporations expanded their business at the global level, they were able to optimize their supply chain, hence increasing…
Proposals for a Fairer Tax Policy, Justice Reform, and a European Taxpayer Statute
Author: Ivo Caraccioli, Fabio Ghiselli, Salvatore Mattia, Raffaele Rizzardi, and Piergiorgio Valente
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Italy-San Marino: Ratification of Economic Cooperation Agreement
Author: Salvatore Mattia and Caterina Alagna
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Italian Supreme Court Ruling Maintains Arm’s-length Principle Must Apply to Related Companies Within Italy
Author: Piergiorgio Valente
The Italian Supreme Court ruled, on April 16, that all transactions carried out between companies belonging to the same group, and all of which have offices in Italy, are subject to the arm’s-length principle.
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