EYItaly issues new transfer pricing documentation requirements and proposes changes to APA procedure
|Tax Alerts, National/Federal Taxation, T ...|Italy
Executive summary
On 23 November 2020, the Italian Tax Authorities issued new instructions (New Instructions)1 regarding the content and validity of the elective transfer pricing (TP) documentation available to Italian resident enterprises and Italian permanent establishments (PE) of foreign entities to provide administrative penalty protection in the case of a TP assessment.2
The New Instructions i…
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