Transfer Pricing Documentation: OECD Guidelines and Italian Tax Reform

/

Il legislatore italiano ha prestato particolare attenzione agli sviluppi che si sono registrati, a livello internazionale, sul versante della lotta all’evasione e all’elusione fiscale. Le indicazioni OCSE in tema di documentazione nel transfer pricing sono state recepite nell’ordinamento nazionale con la Legge di stabilità 2016, che ha introdotto specifici obblighi di rendicontazione Paese per Paese a carico delle imprese multinazionali.

Download (in Italian)

Corporate Taxation: the Latest Developments in National and International Tax Regulations and Principles

/

Il V Forum Tax 2015, organizzato dalla Scuola di Formazione IPSOA del Gruppo Wolters Kluwer con ANDAF, svoltosi a Milano il 16 dicembre 2015, è stato l’occasione per fare il punto su alcuni tra i più importanti istituti concernenti la fiscalità delle imprese, tenendo in considerazione i recenti sviluppi in ambito internazionale.

Download (In Italian)

Flash News - Transfer Pricing - Criminal Tax

/

Transfer Pricing Evaluations and New Aspects Introduced by Legislative Decree No. 158/2015
The reform of criminal tax penalties under Legislative Decree No. 158, of 24 September 2015, subsequent to the Delegated Tax Legislation provided by Law No. 23, (Article 8), of 11 March 2014, thoroughly revised the entire tax crimes system through a series of interventions aimed at enforcing the self-same Delegated Tax Law with the purpose of restricting the scope of criminally relevant issues to the advantage of administrative tax penalties.

Download

How the Apple Settlement reflects Italian Focus on TP (including Valente Associati GEB Partners’ Contribution to the Feature)

/

Published in: TP Week
Date: 12.01.2016

“Never before has the international tax arena assumed such relevance,” said Piergiorgio Valente, managing partner of Valente Associati GEB Partners. “International and European tax policy have contributed to a change of behaviours, with an impact that affects both tax authorities and taxpayers.”

Download

A Post-BEPS Primer for Boards: Status of Implementation of the Authorized OECD Approach into Domestic Tax Law and Tax Treaties

/

By: TPA Insight

This article examines profit/loss allocation in a headquarter/branch scenario.
Part 1 discusses the actual split between a head office and branch from a theoretical perspective, discusses basic concepts derived from public international treaty law, the notion of Key Entrepreneurial Risk-Taking Functions versus Significant People Functions and the Authorized OECD Approach (AOA).
Part 2, to be published in European Taxation 9 (2015), continues to analyse the AOA, looks at the question of whether adequate capital is allocated to the branch as a fictitious separate entity and outlines court cases, tax policy and advance pricing agreement/mutual agreement procedure implications.

Download