Tax Evasion and abuse of Law according to the National and International Framework
Author: Piergiorgio Valente
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Agreement Switzerland – EU to abolish contested corporation tax regimes
Author: Piergiorgio Valente
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The Italian Approach to Intercompany Loans
Author: Piergiorgio Valente
The Italian tax authorities have been intensifying their focus on transfer prices involving financial intercompany transactions such as loans.
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04.
10
2014
INTERNATIONAL TAX AVOIDANCE
Author: Piergiorgio Valente
Tax planning and the pursuit of an advantageous position from a tax point of view are not inherently illegal activities. It is, however, necessary to identify the boundaries between what can be considered a legitimate tax saving…
OECD Recommendations on Digital Economy, Treaty Abuse, and Transfer Pricing
Author: Piergiorgio Valente
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Tax Base Erosion and Profit Shifting in Developing Countries
Author: Piergiorgio Valente
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Italian Taxation of Corporate Residence Transfers
Author: Piergiorgio Valente
The decision to transfer an enterprise’s corporate seat abroad generally includes a thorough assessment of several tax and civil law issues. The possibility for the source country to lose its tax sovereignty has led governments to introduce…
Italy: Transfer Pricing Aspects of Restructuring
Author: Piergiorgio Valente
Corporate restructuring operations and/or functional redefinition involve multinationals’ cross-border reallocation of functions, risks, assets and profit potential between/among associated enterprises.
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