GEB Partners

Italy Issues Changes to the Operation of Country-by-Country Reporting

The Ministry of Economy and Finance has produced some amendments regarding the use of the data and information contained in country-by-country reporting (CbCR) with the Ministerial Decree no. 194 of August 8 2019 (hereinafter, the Decree). Pursuant to Article 4…

Strategic Partnership with European Parliament

In October 2019, CFE Tax Advisers Europe celebrated its 60th Anniversary under the high patronage of the European Parliament, with a series of events, including a General Assembly, the inaugural Global Tax Advisers Platform conference and technical committee meetings held…

Advance Pricing Arrangements: Optimal Tool – Optimal Framework?

Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral,…

Global Tax Advisers’ Platform

GTAP: 2019 Convention On 3 October 2019, the Global Tax Advisers’ Platform (GTAP) members convened in Turin. Outcome of the meeting was the Turin-Busan Declaration, setting four key priorities for the fair and efficient operation of national and international tax…

Taxation in the Future – A New EU: Vision and Impact

The Change of Scenery On 1 December 2019, the von der Leyen Commission took over for the coming 5 years, and it is called to deliver on a most challenging mandate. The European identity is questioned more than ever before,…

Evaluating TP Policies in Loss-Making Companies

During tax audits, tax authorities frequently focus on companies within multinational groups that book steady losses over several years. In these companies, behind the losses authorities often find transfer pricing policies that are not in compliance with the arm’s-length principle.…

Italy Amends its Patent Box Regulation

The patent box regime was introduced in Italy with the Legge di Stabilità 2015 and has been subject to amendments over subsequent years. The aim of this regime is to provide for tax relief on income deriving from intangible assets…

Quattro Priorità per Equità ed Efficienza dei Sistemi Fiscali Internazionali

La Global Tax Advisers Platform (“GTAP”), piattaforma internazionale che rappresenta oltre 600.000 consulenti in Europa, Asia e Africa i cui membri fondatori sono la CFE (CFE Tax Advisers Europe), AOTCA (Asia Oceania Tax Consultants’ Association) e WAUTI (West Africa Union…

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