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Transfer Pricing: An Overview of the Italian Supreme Court’s Recent Rulings

Published in: Intertax Magazine Volume 44 Issue 6 & 7

Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax Authorities frequently challenged the selection and application of transfer pricing methods, comparability analyses developed by taxpayers supporting intercompany policies, the analysis of special transactions such as intercompany loans and services as well as transactions related to intangibles.

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