(Ir)relevance of Irap and VAT in Case of Transfer Pricing Adjustments
Authors: Salvatore Mattia e Claudio Melillo
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Andaf: White Paper on Simplification. The Contribution of the Tax Technical Committee
Author: Salvatore Mattia
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Arbitration Convention 90/436/EEC: Inapplicability in Case of Serious Penalties
Author: Piergiorgio Valente
A tool for settling transfer pricing controversies is the EU Arbitration Convention No. 90/436/EEC. If a double taxation in transfer pricing occurs, the enterprise may submit its case to the competent authority of the state in which…
Theoretical and Substantial Suitability for the Non-Application of Sanctions in Transfer Pricing
Authors: Piergiorgio Valente e Roberto Betti
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10.
01
2012
SAN MARINO: Taxation in International Treaties
Author: Piergiorgio Valente
Bilateral treaties against double taxation represent a topical theme for current and future international tax scenarios.
Within a global competitive arena, the safeguard of income flows by the Tax Authorities assumes a particularly significant role as to…
Italy and the Transfer Pricing Issue
Author: Piergiorgio Valente
Transfer pricing is the hot topic in the tax audit world right now in Italy says Piergiorgio Valente, managing partner of law firm Valente Associati GEB Partners…
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Serious Penalties According to the Arbitration Convention No. 90/436/EEC and Criminal Profiles and Sanctions in the Italian System
Authors: Piergiorgio Valente e Ivo Caraccioli
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01.
01
2012
TUIR (5th Ed.)
Authors: Gianluca Odetto, Gianpaolo Valente and Alessandro Cotto…