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Corporate Tax

15 January 2021
Simona Zangrandi Updated transfer pricing documentation requirements

Italy - Studio Legale e Tributario Biscozzi Nobili Piazza

A new provision establishes the requirements for the suitability of transfer pricing documentation. In order to align the domestic transfer pricing framework with the Organisation for Economic Cooperation and Development standards, the provision updates the rules relating to the content of transfer pricing documentation, which must be prepared in order to support the application of the arm's-length principle to intercompany transactions.

Authors: Simona Zangrandi, Franco Pozzi
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