Carola Valente

On November 23 2020, the Italian Revenue Agency published a provision by which it amended the Italian regulation on transfer pricing documentation, making it more compliant with the OECD Transfer Pricing Guidelines. The new measures replace those of the provision…

With Legislative Decree No. 49/2020 published on June 10 2020, the Italian legislator approved the decree implementing EU Directive 2017/1852 on the resolution of disputes in EU tax matters. By means of this legislative decree, the rules relating to mutual…

Inter-company financial transactions During periods of crisis, the financial sector may experience significant repercussions on transactions. The disruption to normal activity leads to a lack of liquidity and extra limits on external financing, potentially making financial transactions unprofitable. Hence, in…

Since December 2019, countries have witnessed the widespread impact of COVID-19 on economic activity, global value chains and profitability across most industries and geographical areas. As is the case in all periods of uncertainty, as governments try to tackle the…

The outbreak of COVID-19 has become one of the largest threats to the global economy and financial markets in history.In this context, the change in economic conditions has resulted in significant consequences for the transfer pricing (TP) policies adopted by…

The outbreak of COVID-19 has become one of the largest threats to the global economy and financial markets in history. In this context, the change in economic conditions has resulted in significant consequences for the transfer pricing (TP) policies adopted…