News on Transfer pricing

On 21 February 2018, the Italian Ministry of Economy has launched a public consultation on the ministerial decree on the application of transfer pricing rules.

The decree establishes (article 4) that for the transfer pricing rules  must apply be informed the "most appropriate" method to be identified among the 5 provided by the Ocse (CUP, TNHM, and profit distribution).

The decree states that Italian Tax Authorities will apply, for the verification of congruity of intra-group prices, the method of analysis chosen and adopted by the tax payer.

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