A large majority of EU Member States’ representatives have expressed their will to move forward with public CbCr. This would require...

Tax Executives Institute (TEI) recently provided comments in response to OECD’s Consultation Document for potential changes to the...

Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their...

The Global Tax Controversy (GTC) team is a leading platform for sharing knowledge and experience in the area of international tax...

The OECD reached another milestone recently in connection with its base erosion and profit shifting project when it released the first...

Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving...

Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax...