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.
