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...

No mark-up for pass-through services

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...

Nessun mark up per i servizi “pass through”

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...
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