Transfer Pricing: the OECD Approves a Revised Text on “Safe Harbours”
Author: Salvatore Mattia and Federico Vincenti
Download (Italian)…
Transfer Pricing Declaration Duties
Author: Piergiorgio Valente and Salvatore Mattia
Download (Italian)…
Transfer Pricing Risk Assessment
Author: Piergiorgio Valente
Download (Italian)…
Transfer Pricing Assessment: Selection of Taxpayers and Procedural Aspects
Author: Piergiorgio Valente
Download (Italian)…
Italy – An Outlook on the Supreme Court’s Transfer Pricing Decisions
Author: Piergiorgio Valente
Transfer pricing litigation in Italy is becoming increasingly common.
Notwithstanding the increasing interest in the above area, Italy has yet to establish a consolidated approach…
Download…
Official Bulletin on International Tax Ruling in Italy
Author: Piergiorgio Valente
On March 19 2013, the Italian Revenue Office published the second edition of the International Tax Ruling Bulletin (bulletin), about three years after its first edition (April 14 2010)…
Download…
Arm’s-length Value of Royalties: Italian Case Law
Author: Piergiorgio Valente
The international transfer pricing of goods and services between associated enterprises is regulated by article 110, paragraph 7, of the Italian Income Tax Code (TUIR)…
Download…
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…