Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyse a significant addition to Italy’s case law on the application of transfer pricing regulations to interest-free loans between related parties
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente report on the publication of guidelines concerning the compensation of asset managers that provide services to entities within the same group
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain the revised timeframes and requirements for Italian taxpayers submitting transfer pricing documentation and aiming to benefit from the penalty protection regime
A recent legislative decree sets out highly significant updates to Italy’s international taxation rules. Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners provide a guide to the key changes
Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners report on a decision regarding the taxation of intercompany transactions based on the activities of a branch and its parent company
Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners explore the complex relationship between Italy’s domestic tax dispute resolution mechanisms and OECD and EU directives on mutual agreement procedures.
Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners explain the rationale behind Directive (EU) 2021/2101 and what it means for MNEs.
Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners analyse the recent ruling that clarifies the most appropriate TP method for determining the arm’s length principle.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente/Crowe UAE highlight an issue with the treatment of transfer pricing adjustments for customs purposes and call for more action on the matter.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente review the Italian Supreme Court’s intervention, as companies should anticipate a heavy burden of proof in tax disputes.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente set out the transfer pricing complexities that can result from different forms of corporate restructuring.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente highlight the increasing importance of DEMPE analysis and the challenge this presents for courts in applying the OECD Transfer Pricing Guidelines.
Cooperation, transparency, and trust between the tax authorities and taxpayers are notable goals in the latest audit guidelines, say Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente explain how Circular Letter No. 16/E will affect transfer pricing (TP) calculation in Italy.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente describe how cross-border mechanisms for DAC6 purposes would arise in case of a TP adjustment.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente explain Circular 15/E which provides guidance on transfer pricing documentation in Italy.
Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente discuss the public consultation in relation to the transfer pricing documentation requirements for the correct application of the arm’s-length principle in Italy.
Federico Vincenti and Alessandro Valente of Crowe Valente / Valente Associati GEB Partners analyse two Italian Supreme Court decisions that deal with uneconomical inter-company transactions.