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Important changes to Italian Transfer Pricing Rules

CMS Tax Alert | Italia

12/05/2017

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 to the decreasing adjustment of the income of a company resident in Italy resulting from a corresponding increasing adjustment of the income of a company belonging to the same group and resident in another State.

Publication
CMS Tax Alert Italia | 12 Maggio 2017
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Authors

Picture of Giovanni Battista Cali
Giovanni Cali
Partner
Rome
Vittoria Segre
Vittoria Segre
Senior Associate
Rome