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Italy - The Italian Branch Exemption Regime in Light of the Most Recent Domestic and International Developments

Country:
Italy
Author:
S. Zucchetti; G. Tombesi; A. Tardini; O. Lanfranchi
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 2
Published:
15 March 2018
Changes to the definition of a permanent establishment in Italian legislation, the OECD BEPS Project and the Multilateral Instrument have led to extensive discussions about the rules to be observed when attributing profits to a permanent establishment. In this light, the authors analyse the new Italian branch exemption regime.
 
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