Transfer Pricing

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. Download…

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. Download…

Internal Transfer Pricing

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

Transfer Pricing Documentation: the OECD White Paper

Author: Piergiorgio Valente Download (Italian)…

The Supreme Court Decision No. 22010/2013: Arm’s Length and Intercompany Transactions

Author: Piergiorgio Valente and Raffaele Rizzardi Download (Italian)…

Transfer Pricing: Risks Assessment According to the OECD

Author: Piergiorgio Valente Download (Italian)…

Italy’s Transfer Pricing Regime and IRAP

Authors: Piergiorgio Valente, Salvatore Mattia The IRAP is Italy’s regional business tax. Established by Legislative Decree No. 446 of December 15, 1997 (the IRAP Decree), the IRAP is levied on the independent and regularly exercised activities of production or exchange…

Intercompany Financial Transactions: Valuation Aspects, Benchmarking Analysis and Critical Issues in Transfer Pricing

Author: Antonella Della Rovere and Salvatore Mattia Download (Italian)…

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