Public consultation on Transfer Pricing

LED Taxand participated in the public consultation on Transfer Pricing sending to the Italian Ministry of Finance its comments on:

1. the Draft Ministerial Decree providing guidelines for the application of the arm’s length principle;
2. the Draft Revenue Agency Regulation implementing the request for unilateral downward Transfer Pricing adjustment;
3. the Draft translation into Italian of the 2017 OECD Transfer Pricing Guidelines.