Federico Vincenti

Italian Supreme Court Rules on uneconomical inter-company Transactions

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…

15. 04

2021

GUIDA PRATICA AL TRANSFER PRICING – Comparabilità, Benchmarking, Prassi Applicativa

Autori: Piergiorgio Valente, Antonella Della Rovere, Pietro Schipani, Federico Vincenti Il Volume Guida Pratica al Transfer Pricing esamina, da un punto di vista pratico-operativo, le questioni più rilevanti in tema di documentazione predisposta dalle società appartenenti ad un gruppo multinazionale …

The Importance of Mutual Agreement Procedures in International Tax Disputes

The mutual agreement procedure (MAP) is an instrument for the resolution of international tax disputes whenever a person considers that the actions of one or both of the contracting states’ tax administrations result or will result in taxation not in…

A Review of Advance Tax Agreements in Italy

Advance tax agreements are binding agreements between taxpayers and the Italian Revenue Agency aimed at enhancing tax compliance and promoting the business of multinational enterprises by providing certainty on international tax issues in advance. The arrangements are based on mutual…

Aggregazioni, Rafforzamento Patrimoniale e Rivalutazioni per Sostenere le Imprese post Covid

Favorire le aggregazioni societarie (fusioni, scissioni e conferimenti di azienda) riconoscendo un bonus che permetta al soggetto risultante dall’operazione straordinaria di trasformare in credito d’imposta una quota di attività; estendere l’arco temporale del credito d’imposta per il rafforzamento patrimoniale delle…

Italy Amends Regulation of Advance Rulings

The 2021 Budget Law introduced significant innovations regarding advance rulings (including advance pricing agreements) provided for by Italian legislation (Article 31-ter of D.P.R. No.600/1973). Through the instrument of advance rulings, companies with international business activities can enter into agreements with…

Transfer Pricing: l’Effetto del Covid-19 sulle Transazioni Infragruppo

Nel documento “Guidance on the transfer pricing implications of the Covid-19 pandemic”, l’OCSE affronta le implicazioni della diffusione del Covid-19 sulle transazioni infragruppo. La pandemia ha imposto alle imprese multinazionali di adeguare i modelli di business al mutato contesto economico…

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…

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