Studies & Updates
Strumenti operativi
Our team takes care of the privacy of the customers. For this reason we don’t indicate neither the details of the project nor the company for which it has been run. However, in this section we can summarize some significant consulting experiences performed.
The International Standard Ruling: cooperation between taxpayers and tax administration in Italy
The International Standard Ruling: cooperation between taxpayers and tax administration in Italy 1. What is the International Standard Ruling? The International Standard Ruling is part of the tax compliance policy which aims at improving cooperation and dialogue between taxpayers ...
The benefits provided by a proper documentation on transfer pricing: two relevant Italian sentences
The judgements no. 83/1/2013 and no. 84/1/2013 issued on January, 2013 by the Regional Tax Commission of Lombardy emphasize the importance of a proper documentation on transfer pricing, providing guidance to multinational groups in order to avoid adjustments ...
Guidelines to tax audits and assessments in Italy (*)
Specific rules regulating the frequency of tax audits The Italian law provides general guidelines about the frequency of the tax audits. In principle, large companies (annual turnover > 25 €/mil) should be object of tax audit at least each two years, ...