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Transfer Pricing

Italy

Our transfer pricing experience is far reaching. CMS Adonnino Ascoli & Cavasola Scamoni has advised on a number of negotiations involving issues concerning the determination of intra-group prices, and more generally, for cross border transactions. Our team’s experience is quite vast and includes the assessment of the value of goods and services, assistance in the international al ruling operations, in the selection and use of alternative methods and for the definition of all the necessary documentation. 

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22/12/2020
OECD takes ac­tion on Cov­id-19 and trans­fer pri­cing
The chal­lenges of COV­ID-19 emer­gency on the in­ter­na­tion­al tax com­pli­ance of the Mul­tina­tion­al Groups are ad­dressed by the re­cent pub­lic­a­tion “Guid­ance on the trans­fer pri­cing im­plic­a­tions of the COV­ID-19...
26 November 2020
News on the Itali­an trans­fer pri­cing doc­u­ment­a­tion
On Novem­ber 23, 2020 Italy in­tro­duced rel­ev­ant amend­ments to the rules gov­ern­ing the trans­fer pri­cing doc­u­ment­a­tion re­quire­ments (Ad­min­is­trat­ive pro­vi­sion of the Itali­an Rev­en­ue Agency n. 360494 – the...
16 November 2020
CMS: the Tax and Trans­fer Pri­cing de­part­ment grows with the ar­rival of...
16 Novem­ber 2020 – CMS - among the top ten in­ter­na­tion­al law firms - strengthens the Tax de­part­ment with the ar­rival of Mario d'A­vossa and 5 oth­er pro­fes­sion­als of its Trans­fer Pri­cing team.Mario d'A­vossa...
12/05/2017
Im­port­ant changes to Itali­an Trans­fer Pri­cing Rules
De­cree n. 50/2017 (which entered in­to force on 24 April 2017 and has to be im­ple­men­ted with­in the next 60 days) in­tro­duced im­port­ant im­prove­ments to Itali­an trans­fer pri­cing rules, with par­tic­u­lar ref­er­ence...
29/02/2016
Trans­fer Pri­cing | A stra­tegic ap­proach for glob­al busi­ness per­form­ance
As shown by the re­cent works at G20, OECD, European or UN level, mul­tina­tion­al en­ter­prises (MNEs) have to ad­apt to rap­idly chan­ging leg­al and eco­nom­ic en­vir­on­ments:le­gis­la­tions and prac­tices evolve con­stantly...
11/07/2013
CMS Tax Con­nect guide: Trans­fer Pri­cing – Man­aging doc­u­ment­a­tion re­quire­ments...
The de­term­in­a­tion and veri­fic­a­tion of a trans­fer pri­cing policy in­volves the con­sid­er­a­tion of a range of in­form­a­tion not ne­ces­sar­ily con­tained in the doc­u­ments that must be usu­ally sub­mit­ted to a tax...
01/01/2005
Per­manet Es­tab­lish­ment and Trans­fer Pri­cing: Two Sides of the Same Coin
Does a sub­si­di­ary con­sti­tute a per­manet es­tab­lish­ment of its for­eign par­ent com­pany where the rel­ev­ant treaty re­quire­ments are met, that is, either rep­res­ents a fixed place of busi­ness or it is de­pend­ent...