Antonella Della Rovere

Transfer Pricing Audits: Approach by Italian Tax Authorities

Within Europe, policies have been developed to enable the free circulation of people, goods and services. Alongside this, steps have been made towards greater interconnection between the tax systems of different countries. Download…

Transfer Pricing: ‘Broad-Based’ Control Concept Pursuant to Italian Courts

Published in: TP Week, May 25, 2016 Article 110, paragraph 7 of the TUIR (i.e., Italian Income Tax Code, hereinafter, “TUIR”), related to the Italian Transfer Pricing regime, establishes that in order for the above rule to be applicable, one…

Patent Box in Italy: Guidelines Issued by the Italian Revenue Office

Published in: TP Week The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use of specific categories of intangibles. The regime, applicable as of tax year 2015, may be adopted by entities…

Patent Box in Italy: Guidelines Issued by the Italian Revenue Office

The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use of specific categories of intangibles. The regime, applicable as of tax year 2015, may be adopted by entities earning corporate income. Download…

Circular No.5/2016 – R & D Credit

La documentazione va certificata da incaricati della revisione legale, collegio sindacale o un professionista iscritto nel registro dei revisori. Download (In Italian)…

Bonus R&D Applies Retroactively to January 1, 2015

Per Confindustria rilevano anche gli investimenti effettuati tra il 1° gennaio e il 28 luglio 2015, cioè prima dell’entrata in vigore del DM 27 maggio 2015. Download (In Italian)…

The EU Launches its Tax Avoidance Package

L’intento è rilanciare la lotta all’erosione della base imponibile e alla pianificazione fiscale aggressiva. Download (in Italian)…

Intercompany Financial Transactions: Valuation Aspects, Benchmarking Analysis and Critical Issues in Transfer Pricing

Author: Antonella Della Rovere and Salvatore Mattia Download (Italian)…

Transfer Pricing Audits: Approach by Italian Tax Authorities

Transfer Pricing: ‘Broad-Based’ Control Concept Pursuant to Italian Courts

Patent Box in Italy: Guidelines Issued by the Italian Revenue Office

Patent Box in Italy: Guidelines Issued by the Italian Revenue Office

Circular No.5/2016 – R & D Credit

Bonus R&D Applies Retroactively to January 1, 2015

The EU Launches its Tax Avoidance Package

Intercompany Financial Transactions: Valuation Aspects, Benchmarking Analysis and Critical Issues in Transfer Pricing

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