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…
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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)…
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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)…
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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…
Authors: Piergiorgio Valente, Antonella della Rovere and Pietro Schipani
The possibility that related companies belonging to the same multinational Group may pursue policies aimed at affecting transfer prices has prompted supranational bodies to draft a series of guidelines concerning the…
Author: Piergiorgio Valente and Federico Vincenti
In recent years the complexity and importance of transfer pricing risks have increased as a result of growing globalisation, cross-border mergers and the sophistication of the financial sector…
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