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…

Italy: year-end transfer pricing adjustments under new accounting standar Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine year-end transfer pricing adjustments in light of EU developments and implementation of the OIC 34 accounting standard in Italy.One…

Multinational groups may need to reassess their strategies in the wake of the US president’s sweeping tariff changes. Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente outline ways to mitigate the impact.The recent introduction of higher tariffs…

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain the framework’s elibility and certification requirements, its benefits for participating companies, and how it addresses the detection and management of tax risks.On Jan. 10, 2025, the Italian Revenue…

Today in La Repubblica, Piergiorgio Valente discusses the evolution of the workplace, shaped by the introduction of artificial intelligence and other disruptive technological changes. He highlights how businesses must face increasingly complex challenges, including privacy risks and the need to…

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyze a recent ruling by the Italian Supreme Court that clarifies the transfer pricing treatment for transactions between affiliated Italian companies. The Court reaffirmed that even purely domestic transactions…

Federico Vincenti and Carola Valente analyzes a recent ruling by the Italian Supreme Court, published on October 10, 2024, which clarifies the role of the OECD guidelines in transfer pricing and the “best method” principle. The case involves a dispute…