Italian Supreme Court accepts selection of loss-making comparables in TP
14 Agosto, 2024…
Guide to Italy’s cooperative compliance regime for managing tax risks
A new article on International Tax Review is out that you won’t want to miss: check out the comprehensive guide to Italy’s cooperative compliance regime for managing tax risks. This in-depth piece provides a detailed overview of how businesses can…
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
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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…
Transfer Pricing: Relevance and Criticality of Functional Analysis
Author: Piergiorgio Valente
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The Transfer Pricing Implications of the Italian Regional Tax on Productive Activities
Author: Piergiorgio Valente
The provincial tax court of Reggio Emilia has issued ruling No 510/03/14 relating to the Italian regional tax on productive activities (IRAP).
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