GUIDA PRATICA AL TRANSFER PRICING – Comparabilità, Benchmarking, Prassi Applicativa
Authors: Piergiorgio Valente, Antonella Della Rovere, Pietro Schipani, Federico Vincenti
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04
2021
Antonella Della Rovere Joins IWBank’s Board of Directors
Milan, Italy – April 20, 2020 – IWBank today announced that Antonella Della Rovere, partner of Crowe Valente, has been elected to IWBank’s board of directors. IWBank is an Italian online bank owned by UBI Banca Group, the fourth largest…
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…
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…
Italian Tax Agency Clarifies Transfer Pricing Adjustments and VAT
The case in the tax ruling referred to transfer pricing adjustments made to permit the applicant enterprise to reach the minimum profit level provided in the group TP policy.
Specifically, the applicant company provided goods and services to a related…
Mandatory Electronic Invoicing: Are You Ready?
The Italian Revenue Agency has provided clarifications and practical guidance on the issuance, receipt and preservation of electronic invoices through various rulings.
The Italian Budget Law 2018 provided that both companies and individuals liable to VAT must issue and receive…
Transfer Pricing and Double Taxation: Italy’s Downward Adjustment Procedure
Published in: TP Week – 6 June 2018
The new rules (regulation – Provvedimento 108954/2018) were issued on 30 May 2018, following a public consultation launched in February 2018. The new regulation follows the amendments introduced in 2017 for Italian…