Transfer Pricing and Business Restructuring

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L’OCSE in data 4 luglio 2016 ha pubblicato un documento for public review “Conforming Amendments to Chapter IX of the Transfer Pricing Guidelines” con il quale si richiede alle parti interessate di rivedere le proposte di consolidamento delle misure BEPS nell’ambito del Cap. 9 delle Transfer Pricing Guidelines, concernente le business restructuring, al fine di eliminare eventuali incoerenze o duplicazioni nelle disposizioni previste.

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Tax Risk Management - The Italian Approach

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Published in: Tax Notes International (October 24)

Tax risk management has been at the center of a growing number of heated debates worldwide not only in the boardrooms of multinationals, but also among government officials, tax authorities, international organizations, taxpayers, and society in general.
These deliberations are not surprising, considering the pressing need for fairer taxation, improved compliance, better evidence of compliance, increased transparency, and more accurate disclosures.

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Residence of Individuals Under Italian, International and EU Laws

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Under Italian legislation, the tax residence of individuals is regulated by Article 2 of the TUIR (i.e., Italian Income Tax Code, hereinafter "TUIR"), which refers, in particular, to two key aspects:
1. A basis for acknowledgment of tax residence in Italy (Article 2, paragraph 2 of the TUIR);
2. A presumption of residence in Italy for individuals having transferred their residence in so-called "tax havens" (Article 2, paragraph 2-bis of the TUIR).

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New Relationship Taxpayer – Tax Authorities: Tax Cooperative Compliance and Tax Control Framework

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Si è svolto a Milano il VI Forum Tax, incontro promosso da Wolters Kluwer con l’Agenzia delle Entrate e ANDAF.
Il tema di fondo dell’incontro è stato il nuovo approccio nel rapporto Fisco-Contribuente, alla luce dei più recenti sviluppi registratisi non solo a livello nazionale ma anche sul piano internazionale e comunitario.

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Changes to Advance Agreements in Italy

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Published in: Tax Notes International (Volume 83, Number 12 - September 19, 2016)

Regulation 42295/2016, issued March 21 by the Italian tax authorities, introduced provisions for the implementation of advance agreements for enterprises with international activities. Legislative Decree 147 (2015), which became effective October 7, 2015, introduced the advance agreement institution and superseded the so-called international ruling standard.
The tax authorities must publish a yearly summary of various interpretative positions for both regimes.

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