This content is from: Italy

Comparability analyses and criteria for selection: Why the Italian tax authorities need more evidence in court

Transfer pricing has been the subject of a number of Italian court decisions recently with regard to the application procedure for comparability analyses with a view to an accurate reconstruction of the arm’s length value.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial