da Verbena Caravella | Mag 20, 2021 | Blog, new
Did you know that the Provision of the Director of the Italian Revenue Agencyof 23 November 2020, setting out the implementation rules on transfer pricing changed the requirements to access to the simplified regime of “small and medium-sized companies”?...
da Verbena Caravella | Mag 20, 2021 | Blog, new
Sai che il Provvedimento del Direttore dell’Agenzia delle Entrate del 23 Novembre 2020, recante la disciplina attuativa in materia di prezzi di trasferimento ha modificato i requisiti di accesso al regime delle “piccole e medie imprese”? Il Provvedimento del 23...
da Verbena Caravella | Apr 14, 2021 | Blog
Do you know what a transfer pricing adjustments is? Art. 9 of the OECD Model Convention represents the pillar of the transfer pricing best practice, as it states the arm’s length principle, according to which the commercial or financial relations between...
da Verbena Caravella | Apr 14, 2021 | Blog
Sai cosa sono le rettifiche Transfer Pricing? L’art. 9 del Modello di Convenzione OCSE rappresenta la norma cardine della best practice internazionale in materia di transfer pricing, in quanto sancisce il c.d. arm’s length principle, in base al quale le relazioni...
