Italy - Transfer Pricing – Criminal Tax Risks under Italian Law
- P. Valente; I. Caraccioli
- European Taxation, 2011 (Volume 51), No 7
- 13 May 2011
The authors examine the potential criminal liability of taxpayers in the transfer pricing domain. In particular, they examine the types of criminal offences, the use of estimates regarding values, cases where penalties are not to be imposed, the burden of proof and who may be found criminally liable.