Alessandro Valente

Italian Supreme Court Rules on uneconomical inter-company Transactions

In early 2021, two decisions of the Italian Supreme Court dealt with the issue of certain inter-company transactions that were not performed according to the arm’s-length principle due to the existence of an overall advantage for the multinational group. Published…

A Review of Advance Tax Agreements in Italy

Advance tax agreements are binding agreements between taxpayers and the Italian Revenue Agency aimed at enhancing tax compliance and promoting the business of multinational enterprises by providing certainty on international tax issues in advance. The arrangements are based on mutual…

Italy Amends Regulation of Advance Rulings

The 2021 Budget Law introduced significant innovations regarding advance rulings (including advance pricing agreements) provided for by Italian legislation (Article 31-ter of D.P.R. No.600/1973). Through the instrument of advance rulings, companies with international business activities can enter into agreements with…

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…

Blockchain Technology: Driving Towards the Next Industrial Revolution?

New technologies have provoked a new revolution in human history: the so-called “digital revolution” or “next production revolution”. It marks the passage from the mechanical or analogue electronic technology to digital electronic technology, with primary impact on the area of…

Do the EU’s Open Internet Regulation And Proposed Digital Services Tax Threaten the Digital Single Market?

The EU’s digital single market serves as the framework for its efforts to exploit digital opportunities and achieve sustainable growth and development in the modern era. Some of the EU’s undertakings have sparked heated debates regarding their suitability for effectively…

Italian Supreme Court Rules on uneconomical inter-company Transactions

A Review of Advance Tax Agreements in Italy

Italy Amends Regulation of Advance Rulings

Quattro Priorità per Equità ed Efficienza dei Sistemi Fiscali Internazionali

Blockchain Technology: Driving Towards the Next Industrial Revolution?

Do the EU’s Open Internet Regulation And Proposed Digital Services Tax Threaten the Digital Single Market?

Shopping Cart