Hager & Partners

Ten years after the Circular Letter n 1/2008 was issued, on December 1 2017 the Italian tax police (Guardia di finanza) released the updated version of its operational manual for tackling tax evasion and fraud (i.e. Circular n 1/2018). This new document includes – as in the past – a section dedicated to transfer pricing (volume III, part V).

Barbara Scampuddu Gian Luca Nieddu The Italian tax authorities have issued a resolution that should help multinationals selling goods and services into Italy, or using the country for storage or distribution.