Italy - Unresolved Issues Surrounding Transfer Pricing Legislation: The Anti-Avoidance Purpose and Penalty Protection – Part 1
- A. Albano
- International Transfer Pricing Journal, 2015 (Volume 22), No 1
- 26 January 2015
This article, the first of a series of two, presents the results of research based on trends observed in Italian tax audits which focus more and more on transfer pricing issues when dealing with MNEs. Recent decisions by the Supreme Court are also discussed.