Marlinda Gianfrate

Of counsel Gatti Pavesi Bianchi Ludovici

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Transfer pricing issues: tax certainty, tax uncertainty, and ICAP

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici discuss the latest developments in the OECD International Compliance Assurance Programme and evaluate its role within the framework of tax certainty

Paolo Ludovici, January 22 2025
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Public Country-by-Country Reporting Directive: divergence in its implementation by Italy?

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici analyse the options excercised and choices made by Italy when transposing the provisions of the Public Country-by-Country Reporting Directive

Paolo Ludovici, September 20 2024
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Amount B and the provision of additional certainty: an unattained goal?

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici focus on how the simplified and streamlined approach set out in the OECD’s Pillar One – Amount B report enhances tax certainty

Paolo Ludovici, May 17 2024
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Cooperative compliance: one tax certainty tool, more perspectives

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici highlight recent advancements in cooperative compliance programmes at the international level, with an emphasis on the Italian tax regime amid ongoing changes in legislation

Paolo Ludovici, December 12 2023
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Multilateral instruments from BEPS 1.0 to BEPS 2.0

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici focus on the evolution of multilateralism in tax treaties in the OECD context after a new agreement on a package to implement the two-pillar solution.

Paolo Ludovici, August 10 2023
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DAC8 proposal strives for transparency in the exchange of rulings on HNWIs

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici outline the issues surrounding an expected further revision of Directive 2011/16/EU on administrative cooperation in the field of taxation.

Paolo Ludovici, July 11 2023