Italy

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains the application of the OECD Transfer Pricing Guidelines to financial transactions as multinationals increasingly centralise their treasury functions

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici argue that a decision by the Italian court violates the European freedoms in treating a non-resident taxpayer differently from resident entities without justification

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains why ESG goals and requirements are intertwined with transfer pricing, and how multinationals can mitigate the associated risks throughout value chains