By Marco Greggi (Professor, International Tax Law, University of Ferrara)
The Italian Finance Ministry, on February 21, 2018, published for stakeholders’ comments two draft transfer pricing regulations. The first Regulation is a proposed decree that deals with substantive aspects of transfer pricing regulations (analyzed in this article), while the second Regulation concerns corresponding adjustments (procedural aspects). The second Regulation on corresponding adjustments will be analyzed in a forthcoming article.Continue Reading
Italy and Colombia have signed a new tax treaty in line with the base erosion and profit shifting (BEPS) project.Continue Reading
Eight tax administrations, including the UK and the US, have launched a pilot program for the multilateral risk assessment of multinational corporations.Continue Reading
On January 17, 2018, multinational law firm DLA Piper announced the appointment of Federico Pacelli as a partner in its international tax practice based in Italy. Federico will be leading the firm’s Italian transfer pricing team.