Italy: Transfer Pricing documentation - changes introduced in new measures
The process of aligning national transfer pricing provisions with OECD standards and, in particular, with Action 13 of the BEPS project and the OECD Guidelines published in July 2017 continues.
The process of aligning national transfer pricing provisions with OECD standards and, in particular, with Action 13 of the BEPS project and the OECD Guidelines published in July 2017 continues.
The Revenue Agency, with the measure n. 360494 of 23 November 2020, implementing the provisions of the D.M. 14 May 2018 (“MEF Decree”), updated the provisions on transfer pricing documentation to be observed by taxpayers to benefit from the penalty protection regime.
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