Intercompany loans in Italy: Beyond the arm’s-length principle? Stefano Bognandi and Elena Baron of LED Taxand considers recent Italian case law and compliance with the arm’s-length principle. By Stefano Bognandi & Elena Baron May 12 2022
Italy’s PEX regime raises doubts among taxpayers Luca Galliani of LED Taxand takes a closer look at recent amendments to Italy’s PEX regime in case of foreign subsidiaries, and considers why taxpayers may need further clarity. By Luca Galliani March 08 2022
Italian exit tax remains an obstacle for European integration Paolo Ruggiero of LED Taxand takes a closer look at the applicability of the PEX regime and considers how the exit tax law in Italy could be amended. By Paolo Ruggiero August 18 2021
DAC6 and hallmarks addressing TP in Italy Stefano Bognandi and Flavia Vespasiani of LED Taxand analyse the implementation of the DAC6 Directive in Italy focusing on the hallmarks addressing transfer pricing. By Stefano Bognandi & Flavia Vespasiani March 24 2021
Mandatory disclosure rule in Italy under DAC6 Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1, in relation to... By Guido Arie Petraroli & Francesco Cardone March 16 2021
Litigating in Italy: Transfer pricing dispute resolution evolves Stefano Bognandi and Alfredo Fossati of LED Taxand discuss how case law and mutual agreement procedures (MAPs) are altering the transfer pricing (TP) dispute landscape in Italy. By Alfredo Fossati & Stefano Bognandi March 24 2020
Tax developments and their impact on private equity investments in Italy Italy has one of Europe’s most active leveraged buyout markets, and local regulators have been eager to ensure such activity is sufficiently taxed. By Guido Arie Petraroli & Patrizio Braccioni August 22 2019
