Italy - The Italian Branch Exemption Regime in Light of the Most Recent Domestic and International Developments
- S. Zucchetti; G. Tombesi; A. Tardini; O. Lanfranchi
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 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.