Italian Supreme Court Rules on the Reliability of TNMM and CUP Methods
/Ilaria Viola and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente explain the implications of a recent Supreme Court‘s Judgement No. 26698 of September 12th 2022 on the application of several methods of transfer pricing.
On September 12, 2022, the Italian Supreme Court, through the Judgement No. 26698, reaffirms the importance of the “most appropriate method” concept, and reinforces the Italian jurisprudential orientation, which now fully applies the principles outlined by the OECD.
Pubblicato su: ITR (International Tax Review) – 1 febbraio 2023
