Italian Revenue Agency issues clarifications regarding TP adjustments and DAC6 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. By Alessandro Valente & Federico Vincenti March 16 2022
Mandatory disclosure rule in Italy under DAC6 By Francesco Cardone & Guido Arie Petraroli March 16 2021
Central Revenue rules on the business contribution of a PE in Italy By Barbara Scampuddu & Gian Luca Nieddu March 02 2021
New rules for Italian TP documentation: Groups may need to revise approach By Barbara Scampuddu & Gian Luca Nieddu December 11 2020
Italy: Relaunch decree aims to restore the economy after the COVID-19 emergency By Barbara Scampuddu & Gian Luca Nieddu July 27 2020
VAT refunds for an Italian permanent establishment clarified By Barbara Scampuddu & Gian Luca Nieddu March 09 2020
New Italian tax decree imposes stricter evasion penalties By Barbara Scampuddu & Gian Luca Nieddu November 27 2019
Italy's new coalition government sets out its policy priorities By Barbara Scampuddu & Gian Luca Nieddu September 27 2019
Italy releases circular on TP documentation rules By Alessandro Valente & Federico Vincenti December 09 2021
Clarification on TP documentation in Italy starts moving forward By Alessandro Valente & Federico Vincenti October 20 2021
Assessing the tax treatment of employees working in Italy during the pandemic By Alessandro Valente July 26 2021
Italian Supreme Court rules on uneconomical inter-company transactions By Alessandro Valente & Federico Vincenti April 16 2021
Italy amends regulation of advance rulings By Alessandro Valente & Federico Vincenti February 02 2021
Italy: The case law on non-interest bearing loans and the arm’s-length principle By Barbara Scampuddu & Gian Luca Nieddu January 12 2021
Italy: The Supreme Court reports on the scope of the EU DRM Directive By Barbara Scampuddu & Gian Luca Nieddu October 23 2020
Mutual agreement procedure rules transposed into Italian law By Carola Valente & Federico Vincenti August 28 2020
Italy publishes updated 2020 transfer pricing documentation guidance By Carola Valente & Federico Vincenti December 02 2020
Patent box regimes in Italy: A look at clarifications from the Revenue Agency By Barbara Scampuddu & Gian Luca Nieddu November 13 2020
Italy’s digital services tax still needs practical guidance By Barbara Scampuddu & Gian Luca Nieddu September 30 2020
The Italian Supreme Court rules on the definition of beneficial owner By Barbara Scampuddu & Gian Luca Nieddu August 26 2020
Italian courts consider costs deductibility for corporate income tax By Barbara Scampuddu & Gian Luca Nieddu August 11 2020
Italian Central Revenue permits majority stake contributions into newcos By Barbara Scampuddu & Gian Luca Nieddu July 03 2020
