Federico Vincenti

Italy Clarifies Key Transfer Pricing Tenants

Italy’s tax authority clarified a number of transfer pricing regulations at the nation’s annual tax conference, Telefisco. Salvatore Mattia and Federico Vincenti from Crowe Valente explore the key changes surrounding penalty protections and discrepancies in tax filings. During Telefisco 2019,…

Italy Clarifies Key Transfer Pricing Tenants

During Telefisco 2019, Italy’s annual tax conference, Italy’s tax authority clarified several transfer pricing (TP) tenants. Notably, the most important include: Clarification regarding when penalty protection may be applied to TP documentation; and The inapplicability of penalties for filing discrepant…

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…

22. 10

2018

PROCEDURE AMICHEVOLI (MAP) – Rapporto Internazionale Fisco-Contribuenti e tra Amministrazioni

Authors: Piergiorgio Valente, Tamara Gasparri, Filipa Correia and Federico Vincenti To order the book, click here…

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…

Italy’s Tax Police Publishes Manual against Tax Evasion and Fraud

Published in: TP Week On December 4 2017, the Italian Financial Guard (Tax Police), updated its practical guidelines regarding performance of tax audits with the release of the Operational Manual against evasion and tax fraud – Circular n. 1/2018 (circular).…

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