Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici describe the evolution of the country-by-country report at the OECD level and under the EU directives, and consider reporting for ESG policy purposes.
Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici examine the recent judgment, which declares that even payments between resident entities must be scrutinised.
Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici explain how the introduction of Regulation (EU) 2022/2560 tackles the issues arising from the provision of subsidies to undertakings from third countries.
