New transfer pricing documentation requirements in Italy electrónico the renewed interplay between domestic regulations and international sources Alessandro Albano and Chiara Giorgia Monga
By: Albano, Alessandro
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Contributor(s): Monga, Chiara Giorgia.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | ITALIA
In:
International Transfer Pricing Journal v. 28, n. 2, 2021Summary: On 23 November 2020, the Italian tax authorities issued the new Operational Instructions on transfer pricing documentation, applicable already for fiscal year 2020. The new operational instructions are aligned with domestic and international sources on transfer pricing documentation, specifically the OECD Guidelines. Taxpayers and tax consultants will need to carefully check that their documentation is in line with the new instructions with regard to the changes from the previous regime stemming from 2010.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/2-1 (Browse shelf) | Available | ITPJ/2021/2-1 |
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Disponible únicamente en formato electrónico.
Resumen.
On 23 November 2020, the Italian tax authorities issued the new Operational Instructions on transfer pricing documentation, applicable already for fiscal year 2020. The new operational instructions are aligned with domestic and international sources on transfer pricing documentation, specifically the OECD Guidelines. Taxpayers and tax consultants will need to carefully check that their documentation is in line with the new instructions with regard to the changes from the previous regime stemming from 2010.
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