(Italiano) Cosa significa applicare i principi OCSE in tema di Patent Box
Italian TP provisions update for FY 2020 onward
On November 23 2020, the Italian Revenue Agency published new official instructions (“Provvedimento”) for the preparation of Transfer Pricing Documentation ...
Tightening on management fees by Italian tax inspectors, the approach of the Italian Court of Cassation in the light of recent judgments
As regards management fees, the Italian tax authorities are traditionally reluctant. Depending on the case, they may take the position ...
Penalty protection strengthened through the adequate transfer pricing documentation
Transfer pricing, decree issued by the Italian Ministry of Economy and Finance On May 14, 2018, the Ministry of Economy and ...
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