Transfer Pricing End-of-Year Adjustments in Italy

This article discusses the regulations and practices in Italy regarding year-end adjustments in transfer pricing, highlighting the relevance of the OECD guidelines, the interpretations provided by the Italian tax Administration and pertinent domestic case law.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2024-10-31
DOI
https://doi.org/10.59403/a9jg5x
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Transfer Pricing End-of-Year Adjustments in Italy

M. Cataldi, A. Massimiano
International Transfer Pricing Journal
Corporate Taxation and Avoidance
article

Transfer Pricing End-of-Year Adjustments in Italy

M. Cataldi, A. Massimiano
article en

Abstract

This article discusses the regulations and practices in Italy regarding year-end adjustments in transfer pricing, highlighting the relevance of the OECD guidelines, the interpretations provided by the Italian tax Administration and pertinent domestic case law.

International Transfer Pricing JournalVol. 31(7)
Peace, Justice and strong institutions
Openalex Percentile: Top 68%
Corporate Taxation and Avoidance
DOISourceOpenAlex
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Transfer Pricing End-of-Year Adjustments in Italy — M. Cataldi, A. Massimiano · International Transfer Pricing Journal (2024) | TGRS Research Map | TGRS