Italy - The New Italian Transfer Pricing Provision Concerning Unilateral Corresponding Adjustments
- A. Massimiano; M. Severi
- International Transfer Pricing Journal, 2019 (Volume 26), No 1
- 13 December 2018
On 30 May 2018, the Revenue Agency published the regulation implementing the new rules on unilateral corresponding adjustments. The article discusses the specifics of the regulation, highlighting the opportunities arising from the new procedure and the most critical aspects.