Antonella Della Rovere

Automatic Information Exchange Comes to Italy

Published in: TP Week In December 2016, the Italian Council of Ministers presented to Parliament the Draft Legislative Decree for the implementation of Directive 2015/2376/EU. The decree sets out automatic exchange of information in the field of taxation, in particular…

Suitable TP Documents Could Prevent Penalties in Italy: But What Is “Suitable”?

Published in: TP Week Multinationals with activities in Italy can get rid of penalties for tax avoidance if they opt to supply the Italian revenue authorities with comprehensive transfer pricing TP documents supporting their group’s TP policies. Antonella Della Rovere…

Suitable TP Documents Could Prevent Penalties in Italy: But What Is “Suitable”?

Pubblicato su: TP Week Multinationals with activities in Italy can get rid of penalties for tax avoidance if they opt to supply the Italian revenue authorities with comprehensive transfer pricing TP documents supporting their group’s TP policies. Antonella Della Rovere…

Italy’s Anti-BEPS Struggles

Published in: TP Week The OECD-recommended measures to counter tax evasion have been integrated in the language routinely used by tax advisers, businessmen and by other interested parties as well. Without implementation however, it would be much ado about nothing.…

Communitarian Tax Base in Two Steps

Approccio in due distinte fasi per la base imponibile comunitaria: nella prima fase, l’accordo tra gli Stati membri dovrebbe essere raggiunto sulla base imponibile comune, allo scopo di far conoscere alle imprese e agli Stati membri stessi i vantaggi connessi…

New Relationship Taxpayer – Tax Authorities: Tax Cooperative Compliance and Tax Control Framework

Si è svolto a Milano il VI Forum Tax, incontro promosso da Wolters Kluwer con l’Agenzia delle Entrate e ANDAF. Il tema di fondo dell’incontro è stato il nuovo approccio nel rapporto Fisco-Contribuente, alla luce dei più recenti sviluppi registratisi…

Tackling Money Laundering: New EU Measures

La Commissione europea ha adottato una proposta di direttiva – COM(2016) 450 final – che modifica la IV direttiva Antiriciclaggio. Le nuove misure rafforzano la normativa comunitaria sul riciclaggio e il finanziamento del terrorismo. Tra le disposizioni proposte, anche quelle…

Transfer Pricing Audits: Approach by Italian Tax Authorities

Within Europe, policies have been developed to enable the free circulation of people, goods and services. Alongside this, steps have been made towards greater interconnection between the tax systems of different countries.…

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