International Procedures for Dispute Settlement: OECD Updates
/Author: Piergiorgio Valente
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Articles
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...
Automatic Exchange of Information as a Tool for Fighting Tax Evasion within the EU
/Author: Piergiorgio Valente and Caterina Alagna
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CFE Forum 2013 - Tax Planning: Critical Issues and Opportunities
/Author: Caterina Alagna and Federico Vincenti
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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)...
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)...
Italy’s Measures Against Tax Evasion And Aggressive Tax Planning
/Author: Piergiorgio Valente and Federico Vincenti
The OECD suggests that the search for effective action strategies by the tax authorities goes through the introduction of incentives for the most compliant taxpayers and disincentives for those who choose to persevere with aggressive tax planning activities...
Anti Money Laundering Complaints for All Kind of Crimes
/Author: Ivo Caraccioli
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EU Recommendations on Aggressive Tax Planning and Tax Good Governance
/Author: Piergiorgio Valente
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Aggressive Tax Planning. The OECD Report “Addressing Base Erosion and Profit Shifting”
/Author: Piergiorgio Valente
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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 value.
Transfer Pricing Audit: Italian Approach
/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...
Transfer Pricing Year-end Adjustments
/Author: Piergiorgio Valente
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Small and Medium Enterprises and Cost Contribution Arrangements: the Position of the EU Commission
/Author: Piergiorgio Valente
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