Carola Valente Archivi - Valente Associati GEB Partners

Rethinking the Top-Line and Realignment of the Bottom-Line in a Post-Covid Landscape

As many countries around the world are facing the second wave of the Covid-19 crisis, and given the evolving restrictive measures imposed by governments to contain the global outbreak, companies should keep as their top priority to continue monitoring the…

Italy Publishes Updated 2020 Transfer Pricing Documentation Guidance

On November 23 2020, the Italian Revenue Agency published a provision by which it amended the Italian regulation on transfer pricing documentation, making it more compliant with the OECD Transfer Pricing Guidelines. The new measures replace those of the provision…

Mutual Agreement Procedure Rules Transposed into Italian Law

With Legislative Decree No. 49/2020 published on June 10 2020, the Italian legislator approved the decree implementing EU Directive 2017/1852 on the resolution of disputes in EU tax matters. By means of this legislative decree, the rules relating to mutual…

Assessing Inter-Company Transactions and Accounting Implications during Economic Uncertainty

Inter-company financial transactions During periods of crisis, the financial sector may experience significant repercussions on transactions. The disruption to normal activity leads to a lack of liquidity and extra limits on external financing, potentially making financial transactions unprofitable. Hence, in…

Performing a Comparability Analysis during an Economic Downturn

Since December 2019, countries have witnessed the widespread impact of COVID-19 on economic activity, global value chains and profitability across most industries and geographical areas. As is the case in all periods of uncertainty, as governments try to tackle the…

Adapting Transfer Pricing Policies to Cope with COVID-19

The outbreak of COVID-19 has become one of the largest threats to the global economy and financial markets in history.In this context, the change in economic conditions has resulted in significant consequences for the transfer pricing (TP) policies adopted by…

Adapting Transfer Pricing Policies to Cope with COVID-19

The outbreak of COVID-19 has become one of the largest threats to the global economy and financial markets in history. In this context, the change in economic conditions has resulted in significant consequences for the transfer pricing (TP) policies adopted…

The Impact of TP Policies on Managing a Company in Crisis

The Italian government, with Legislative Decree No. 14 on January 12 2019, approved the new Code of Business Crisis and Insolvency (the Code). The novelties of this Decree are the tools and mechanisms included for warning and preventing the crisis.…

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