Transfer Pricing

Flash News – Transfer Pricing – Criminal Tax

Transfer Pricing Evaluations and New Aspects Introduced by Legislative Decree No. 158/2015 The reform of criminal tax penalties under Legislative Decree No. 158, of 24 September 2015, subsequent to the Delegated Tax Legislation provided by Law No. 23, (Article 8),…

Transfer Pricing: Critical in the Remuneration of the Intangibles

Author: Piergiorgio Valente Download (Italian)…

Italian Supreme Court Rules TP Irregularities Must Be Substantiated with Clear Avoidance Behaviour

Authors: Piergiorgio Valente, Federico Vincenti In Ruling No. 27296, Italy’s Supreme Court rejected the tax authorities’ appeal against an Italian company’s transfer of goods and services to its German parent. The Supreme Court ruled that if there is no clear…

Italy’s Patent Box Regime Should Escape Criticism Because of Alignment with OECD Nexus Approach

Author: Piergiorgio Valente, Davide Bergami, and Sophie Harding Italy has introduced a patent box regime based on the OECD’s nexus approach, which will grant exemptions for profits derived from certain intangible assets for corporate and regional tax purposes. Italy’s alignment…

Flash News – Transfer Pricing – Criminal Tax