Italy has recently implemented a new procedure to mitigate double taxation arising from foreign transfer pricing adjustments. Chiomenti’s Raul-Angelo Papotti, Paolo Giacometti and Andrea Alcara discuss the procedure, conditions and mandatory elements that must be addressed in order for an enterprise to seek an adjustment.
Luxembourg’s stability and innovative culture has made it a global leader in the financial services sector. However, the greater interaction between the tax and regulatory dimension is creating complex tax governance and controversy challenges. Deloitte Luxembourg’s Ralf Heussner and Enrique Marchesi-Herce explore the impact BEPS changes will have on Luxembourg and its financial services sector
In twenty short years, Russia has undergone a rapid transformation in transfer pricing (TP) adoption and harmonisation with the OECD’s norms. EY CIS’s Evgenia Veter traces the nation’s adoption, evolution and future development of TP policy, while exploring the key areas Russian tax authorities have currently highlighted as their focus