Authors: Piergiorgio Valente, Salvatore Mattia
The IRAP is Italy’s regional business tax. Established by Legislative Decree No. 446 of December 15, 1997 (the IRAP Decree), the IRAP is levied on the independent and regularly exercised activities of production or exchange…
Author: Piergiorgio Valente
To ensure the respect of the arm’s length principle, Italian Law mandates that companies’ financial statements include proper disclosures regarding transactions with related parties.
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