Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente report on a ruling by the Italian Tax Agency and explain an update to the deadline for the submission of income tax returns
Federico Vincenti and Carola Valente of Crowe Valente/Valente Associati GEB Partners consider the ramifications of a ruling concerning the inclusion of loss-making companies in a transfer pricing benchmarking analysis as comparable entities
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain the benefits and recently updated provisions of the cooperative compliance regime
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente provide a guide to Italy’s transitional country-by-country reporting safe harbours for groups within the scope of the pillar two global minimum tax requirements
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente suggest what documentation can demonstrate the reasonableness of the costs of an intra-group transaction, and the benefits for a subsidiary
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyse a significant addition to Italy’s case law on the application of transfer pricing regulations to interest-free loans between related parties