The New Italian Transfer Pricing Provision Concerning Unilateral Corresponding Adjustments

Journal
Author
Massimiano, A.; Severi, M.
Country
Italy
Published Date
Issue
International Transfer Pricing Journal 2019 (Volume 26), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

On 30 May 2018, the Revenue Agency published the regulation implementing the new rules on unilateral corresponding adjustments. The article discusses the specifics of the regulation, highlighting the opportunities arising from the new procedure and the most critical aspects.