Italy - Selected Recent Italian Tax Court Decisions on Transfer Pricing
- F. Avella
- European Taxation, 2018 (Volume 58), No 2/3
- 16 January 2018
This note provides an overview of selected recent Italian tax court decisions on transfer pricing. “Hot topics” covered include the significance of the arm’s length range, the application of the arm’s length principle to non-interest-bearing shareholder loans and the burden of proof in transfer pricing cases.