da Verbena Caravella | Ott 6, 2021 | Blog
Do you know the changes introduced by the Provision of 23 November 2020? The Provision of the Director of the Italian Tax Authority of 23 November 2020 has provided for simplified documentation requirements for small and medium enterprises that choose to prepare the...
da Verbena Caravella | Lug 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...
da Verbena Caravella | Lug 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...
da Verbena Caravella | Giu 29, 2021 | Blog
Do you know what low value added services are in the context of transfer pricing regulation? The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter “Guidelines”) published in July 2017 define as “low...
da Verbena Caravella | Giu 29, 2021 | Blog
Sai cosa sono i servizi a basso valore aggiunto nell’ambito della disciplina sui prezzi di trasferimento? Le Linee Guida OCSE (“OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations” – “Linee Guida”) pubblicate a luglio 2017...
