Author: Piergiorgio Valente
Transfer pricing litigation in Italy is becoming increasingly common.
Notwithstanding the increasing interest in the above area, Italy has yet to establish a consolidated approach…
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Author: Piergiorgio Valente
On March 19 2013, the Italian Revenue Office published the second edition of the International Tax Ruling Bulletin (bulletin), about three years after its first edition (April 14 2010)…
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Author: Piergiorgio Valente
The international transfer pricing of goods and services between associated enterprises is regulated by article 110, paragraph 7, of the Italian Income Tax Code (TUIR)…
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