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.The article is part of a special issue of the International Transfer Pricing Journal on transfer pricing end-of-year adjustments. The other articles include the General Report and contributions on Belgium, France, Germany, Ireland, Korea, the Netherlands, Spain, the United Kingdom and the United States.