Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente analyse Ordinance No. 18145/2026, focusing on transfer pricing method selection and the distinction between taxable prize promotions and contractual arrangements involving reciprocal obligations.

In Ordinance No. 18145/2026, published on June 5 2026, the Italian Court of Cassation addressed two important issues in domestic tax law: the selection of transfer pricing methods for transactions between associated enterprises and the distinction between taxable prize promotions and contractual arrangements involving reciprocal obligations.