Tax Planning and Base Erosion
Author: Caterina Alagna and Federico Vincenti
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CFE Forum 2013 – Tax Planning: Critical Issues and Opportunities
Author: Caterina Alagna and Federico Vincenti
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Italy’s Measures Against Tax Evasion And Aggressive Tax Planning
Author: Piergiorgio Valente and Federico Vincenti
The OECD suggests that the search for effective action strategies by the tax authorities goes through the introduction of incentives for the most compliant taxpayers and disincentives for those who choose to persevere with…
Comparability Analyses and Criteria for Selection: Why the Italian Tax Authorities Need More Evidence in Court
Author: Piergiorgio Valente and Federico Vincenti
Transfer pricing has been the subject of a number of Italian court decisions recently with regard to the application procedure for comparability analyses with a view to an accurate reconstruction of the arm’s length…
Transfer Pricing Audit: Italian Approach
Author: Piergiorgio Valente and Federico Vincenti
In recent years the complexity and importance of transfer pricing risks have increased as a result of growing globalisation, cross-border mergers and the sophistication of the financial sector…
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Changes Brought by the Enabling Law and the Development Decree Law
Author: Salvatore Mattia and Federico Vincenti
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