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Benefit test for deductibility of royalties  

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...

Benefit test per la deducibilità delle royalties

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...

Earn out clause? Valid with due care.

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...