Antonella Della Rovere

Italy Refines Transfer Pricing Methodology

On May 14 2018, the Italian Ministry of Economy and Finance issued a decree providing guidelines for the application of the Italian transfer pricing provisions, following relevant public consultation (the decree). The Italian transfer pricing provisions, art. 110 para. 7…

Italy Refines Transfer Pricing Methodology

Published in: TP Week – 24 May 2018 On May 14 2018, the Italian Ministry of Economy and Finance issued a decree providing guidelines for the application of the Italian transfer pricing provisions, following relevant public consultation (the decree). The…

Italy Holds Public Consultation on New Transfer Pricing Rules

Published on: TP Week On April 24 2017, the Italian provision on transfer pricing, article 110 paragraph 7 of the Italian Income Tax Code, was amended to clearly and definitively define and establish the principle of open-market conditions. According to…

CbCR Obligations for Italian Entity Members of US Groups

Published in: TPWeek An agreement for the automatic exchange of country-by-country reports (CbCR) between Italy and the US (Agreement) came into effect on September 27 2017, as announced by the Italian minister for economy and finance. The above agreement derives…

Lawyer Monthly – Women In Law Awards Edition 2017

The Lawyer Monthly Women in Law Awards celebrate and highlight the achievements of women in the legal profession across the globe. As a result of several months of research and preparation, the Lawyer Monthly Women in Law Awards reward female…

Cooperative Compliance: The Italian Framework

Pubblicato su: TPWeek On May 26 2017 the Italian regime on cooperative compliance was further clarified by the Italian Revenue Agency (IRA or tax administration) by virtue of a new regulation (provvedimento). Antonella Della Rovere and Federico Vincenti of Valente…

Italy: Changes to the TP Framework

On April 24 2017, a new law decree (N. 50/2017) introduced changes to the Italian transfer pricing framework. Antonella Della Rovere and Federico Vincenti from Valente Associati GEB Partners look at the changes. In a nutshell, the Italian provision on…

Country-by-Country Reporting Finally Arrives in Italy

Published in: TPWeek In February 2017, the Italian Ministry for Finance issued the long-awaited ministerial decree for the implementation of country-by-country reporting (CbCR) in Italy – Ministerial Decree No. 23 of February 23 2017. Antonella Della Rovere and Filipa Correia…

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