ITR TP Special Focus Guide – DAC6 and hallmarks addressing TP in Italy
Stefano Bognandi and Flavia Vespasiani of LED Taxand analyse the implementation of the DAC6
ITR Italy Special Focus – Mandatory disclosure rule in Italy under DAC6
Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1
Transfer pricing documentation – the changes introduced by the new measure
The process of aligning national transfer pricing provisions with OECD standards and, in particular, with Action 13 of the BEPS project and the OECD Guidelines
ITR Italy Special Focus 2nd edition – Litigating in Italy: Transfer pricing dispute resolution evolves
In recent years, the Italian tax authority (ITA) has increasingly been carrying out inspections to check the consistency of the TP policy applied by multinational enterprises (MNEs),