by Verbena Caravella | Jul 28, 2021 | Blog
Do you know what is the role of the Benefit Test within the intercompany services? The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, published in July 2017, introduced the so-called “benefit test ” to evaluate the...
by Verbena Caravella | Jul 27, 2021 | Blog
Sai cosa è il Benefit Test nel contesto dei servizi infragruppo? Le Linee Guida OCSE (“OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations”) pubblicate a luglio 2017, hanno introdotto in relazione alla prestazione di servizi...
by Debora Amati | Jul 21, 2021 | Blog
Last June, the Italian Supreme Court ruled on the management and coordination activity pursuant to Article 2497 of the Italian Civil Code, stating that the Business Judgement Rule (BJR) applies. In the specific case before the Italian Supreme Court, a State...
by Debora Amati | Jul 21, 2021 | Blog
La sentenza della Corte di Cassazione dello scorso giugno è tornata ad occuparsi dell’attività di direzione e coordinamento ex art. 2497 c.c., statuendo che alla stessa si applica il criterio della Business Judgement Rule (BJR). Nel caso all’esame degli Ermellini...
by Raffaele Caso | Jul 20, 2021 | Blog
In a share deal or in an asset deal agreement, the earn out is the additional price, based on a future company’s performance, that the buyer pays to the seller in addition to the fixed base price. The earn out clause sets out both the performance parameter to be...
