Base Erosion and Profit Shifting: Developments at the OECD Level
/Author: Caterina Alagna
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Author: Caterina Alagna
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Author: Piergiorgio Valente
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Author: Piergiorgio Valente
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Author: Salvatore Mattia
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Authors: Piergiorgio Valente, Caterina Alagna
In a press release dated January 14, 2013, the Italian Ministry of the Economy and Finance announced that the Hong Kong-Italy income tax agreement had been signed, and ‘‘once ratified, will intensify economic relations between the two countries according to the latest OECD standard.’’
Author: Piergiorgio Valente
A few decisions taken in recent years by the Italian Courts have shed some light on the allocation of the burden of proof in transfer pricing disputes.
Author: Piergiorgio Valente
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Author: Salvatore Mattia
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Author: Caterina Alagna
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Author: Antonella Della Rovere
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Author: Piergiorgio Valente
IRAP is a regional production tax (established by Legislative Decree No. 446 of 15 December 1997, the so-called "IRAP Decree") levied on independent and regularly exercised activities of production or exchange of goods...
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Author: Piergiorgio Valente
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Author: Raffaele Rizzardi and Salvatore Mattia
Article 38 of the so-called Development Decree provided a definition for "operating base" for airline companies operating in the passenger traffic sector by means of an operating bases system...
Author: Piergiorgio Valente
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Author: Piergiorgio Valente
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