IRAP and Application of TP Regulation: Clarifications
Author: Piergiorgio Valente, Raffaele Rizzardi and Salvatore Mattia
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Update on Italian Regional Tax on Productive Activities Brings Clarity
Author: Piergiorgio Valente
Before 2014, IRAP (the Italian Regional Tax on Productive Activities) regulations gave rise to some interpretative difficulties when transfer pricing issues were involved, especially during tax audits and assessments.
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Italian Supreme Court Reinforces Arm’s-length Principle
Author: Piergiorgio Valente
Piergiorgio Valente, managing partner of Valente Associati GEB Partners, discusses a Supreme Court ruling (17955/2013) and its impact on the arm’s-length principle.
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How to Avoid Italian Criminal Charges in Transfer Pricing Litigation
Author: Piergiorgio Valente
Practitioners should pay attention to the observations outlined below to avoid being criminally charged in cases involving transfer pricing litigation.
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Internal Transfer Pricing
Author: Piergiorgio Valente, Ivo Caraccioli and Salvatore Mattia
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Transfer Pricing Documentation: the OECD White Paper
Author: Piergiorgio Valente
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The Supreme Court Decision No. 22010/2013: Arm’s Length and Intercompany Transactions
Author: Piergiorgio Valente and Raffaele Rizzardi
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Transfer Pricing: Risks Assessment According to the OECD
Author: Piergiorgio Valente
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