Bloomberg BNA
Contenuti
by Avv. Prof. Stefano Loconte
Italian transfer pricing rules have been aligned with current international standards: explicit reference to the ‘‘arm’s length’’ principle aligns the transfer pricing rules to the OECD Model Convention and to international best practice, in accordance with the OECD BEPS project.
by Avv. Prof. Stefano Loconte
Italian taxpayers have been given a second opportunity to update their tax affairs with the tax authorities through the voluntary disclosure program. This article looks at its provisions and how they compare to the U.K. Worldwide Disclosure Facility.