Piergiorgio Valente

Transfer Pricing and Related Parties Disclosures

Author: Piergiorgio Valente To ensure the respect of the arm’s length principle, Italian Law mandates that companies’ financial statements include proper disclosures regarding transactions with related parties. Download…

Corporate Tax Residence and Tax Avoidance. The Perspective of Italian Tax Administration

Author: Piergiorgio Valente and Ivo Caraccioli Download (Italian)…

Transfer Pricing: the Relation between Arm’s Length and Customs Value

Author: Piergiorgio Valente and Salvatore Mattia Download (Italian)…

Statistics From Italy’s APA Program

Published in: Tax Notes Int’l, July 8, 2013 On March 19, the Italian Revenue Office published the second edition of the international tax ruling bulletin, nearly three years after its first edition. The bulletin provides an update on the activities…

Banking Permanent Establishment’s Endowment Funds: Requirements and Critical Issues

Author: Piergiorgio Valente Download (Italian)…

Financial Transaction Tax: Updates at the EU Level

Author: Piergiorgio Valente Download (Italian)…

Highlights of the Hong Kong-Italy Income Tax Agreement

Authors: Piergiorgio Valente, Caterina Alagna In a press release dated January 14, 2013, the Italian Ministry of the Economy and Finance announced that the Hong Kong-Italy income tax agreement had been signed, and ‘‘once ratified, will intensify economic relations between…

Burden of Proof in Transfer Pricing: Recent Case Law

Author: Piergiorgio Valente A few decisions taken in recent years by the Italian Courts have shed some light on the allocation of the burden of proof in transfer pricing disputes. Download…

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