Italy: Qualification of software distribution payments as royalties or business profits Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente explain how Italy classifies payments for software distribution and the potential consequences in the event of…

Italy: Guide to cross-border transactions, APAs, and exchange of information December 17, 2025 Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente analyse Italy’s cross-border tax and transfer pricing rules under DAC3 and DAC8The automatic exchange…

Italy: Selecting appropriate comparable entities in a benchmarking analysis Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain how accurate comparable selection is essential in transfer pricing benchmarking, highlighting OECD approaches, practical screening steps, and lessons from…

Italy: Preventing and resolving double taxation in transfer pricing The Italian framework for tax certainty has been reinforced through advance pricing agreements, mutual agreement procedures, and other dispute resolution tools, explain Federico Vincenti and Carola Valente of Valente Associati GEB…

Italy clarifies VAT treatment of TP adjustments Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine an Italian ruling and a CJEU judgment addressing when transfer pricing adjustments fall within VAT scope and the conditions for complianceThe…

Italy introduces optional tax control framework regime Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine how the new regime allows medium-sized taxpayers to access penalty relief and strengthen tax governance without joining the cooperative compliance schemeIn…

Italian Supreme Court clarifies definition of associated enterprises for transfer pricing purposes Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine a recent ruling revisiting how control is defined in the context of transfer pricing regulationsIn the…

Italy: Transfer pricing of financial transactions – proper classification and recharacterisation risk Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine how the Italian tax authorities scrutinise financial transactions and cash pooling arrangements, with potential recharacterisation risks…