Federico Vincenti

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners explore the complex relationship between Italy’s domestic tax dispute resolution mechanisms and OECD and EU directives on mutual agreement procedures. The increase in transactions between companies belonging to multinational…

We are pleased to share with you the latest article we wrote for International Tax Review on Intangibles, DEMPE Analysis and Corporate Reorganizations and What to Consider for Transfer Pricing. In this article, we set out the transfer pricing complexities…

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente explain how Circular Letter No. 16/E will affect transfer pricing (TP) calculation in Italy. On May 24 2022, the Italian Revenue Agency published Circular Letter No. 16/E (referred to…

L’OCSE ha pubblicato la nuova versione delle “Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations”. Le nuove linee guida hanno recepito le indicazioni relative all’applicazione del Transactional Profit Split Method, al trattamento dei cd. Hard-to-Value Intangibles nonché la disciplina…

On September 20 2021, the Italian Revenue Agency (IRA) published the draft circular letter (the Circular) aimed at providing a vast range of clarifications on the transfer pricing (TP) documentation’s legal framework.The Circular has been drafted to provide further operational…

In early 2021, two decisions of the Italian Supreme Court dealt with the issue of certain inter-company transactions that were not performed according to the arm’s-length principle due to the existence of an overall advantage for the multinational group. Pubblicato…