ItaCo – LED Taxand

Italian Supreme Court 30 June 2021 no. 18436: Profit Split is a reliable Transfer Pricing method

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TP & Business Restructuring

By Elena Baron2021-07-16T15:32:30+02:0006/07/2021Topics: Tax PillTags: IRAP, ItaCo, parent company, SubCos, Tax assessment

In 2008 and 2009 the Italian parent company of an international group («ItaCo») provided

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Italian Supreme Court 1 April 2021 no. 9075: input VAT non-deductible if the remuneration is uncertain

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Indirect Tax

By Elena Baron2021-05-13T17:31:14+02:0012/05/2021Topics: Tax PillTags: Foreign SubCo, ItaCo, Italian Supreme Court, Tax assessment, VAT

An Italian company (ItaCo) provides services to its foreign controlled company (Foreign SubCo)

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