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transfer pricing

COVID-19 | Impacts of the greatest economic crisis of the modern era on the development and transfer pricing policies of multinational groups

10 May 2020
The Covid-19 emergency is causing unprecedented political and economic stress capable of producing a planetary crisis that will last over time.

COVID-19 | Clarifications on the suspension of terms provided by the Cura Italia decree for advance tax agreements and patent box

2 April 2020
With the publication of circular No. 7/E of 27 March 2020, the Revenue Agency provides clarifications and operational indications on the handling of requests for advance tax agreement for enterprises with international activities as well as on the determination of the taxable income for the purposes of the patent box, concurrently with the COVID-19 epidemic.

Mutual Agreement Procedure: OECD Statistics Reveal a Consistent Growth of the Procedure in Italy and in the World

19 November 2019
During the "Tax Certainty Day" held in Paris on September 16th, OECD revealed the global statistics for the Mutual Agreement Procedure. In particular, those relating to transfer prices has increased, recording a growth of almost 20% compared to 2017. In Italy, one of the countries with the highest number of MAPs in progress, 256 new cases were activated in 2018. Times for the conclusion of the procedure are around 2 and a half years in our country.

Italian Tax Authorities Reaffirm the Relevance of Fulfilling Transfer Pricing Requirements Set by the Law

9 April 2019
In the meeting held with the specialised press on January 31, 2019, the Revenue Agency and the Financial Police (“Guardia di Finanza”) provided useful clarifications on several issues of international tax, including those concerning transfer pricing.

Transfer Pricing Adjustments and VAT: for the Revenue Agency different treatments for VAT purposes

12 March 2019
Replying to the clarification No° 60/2018, submitted by a taxpayer about the relevance, for VAT purposes, of contributions made by the controlling entity to compensate the operating losses of the controlled entity, the Revenue Agency provides a useful clarification about the treatment of different cases of TP adjustments.

Tax News 05/2018

18 June 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Transfer Pricing - enactment of the decree “pro- taxpayer” relating to adjustments by the Italian Tax Authorities Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

Tax News 04/2018

28 May 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS E-invoicing guidelines Does the absence of any indication of a tax relief in the return preclude its use? Italian Transfer Pricing Guidelines Tax deadlines  

Tax News 02/2018

19 March 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Shareholders' loans are presumed to bear interest irrespective of the material payment of interest Public consultation on the internal discipline of Transfer Pricing Tax deadlines