TODAY'S ISSUES

GTC Quarterly

Mar 1, 20211 min read

The EU is getting closer to introduce public Country by Country reporting (CbCr)

A large majority of EU Member States’ representatives have expressed their will to move forward with public CbCr. This would require...

May 19, 20201 min read

CbC consultation: TEI comments

Tax Executives Institute (TEI) recently provided comments in response to OECD’s Consultation Document for potential changes to the...

Jan 22, 20202 min read

Advance Pricing Arrangements: Optimal tools – Optimal Framework?

Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their...

Jul 31, 20191 min read

Survey on MAP vs a local tax trial – which takes precedence?

The Global Tax Controversy (GTC) team is a leading platform for sharing knowledge and experience in the area of international tax...

Feb 19, 20191 min read

Resolving Cross-Border Tax Disputes Through the Mutual Agreement Procedure

The OECD reached another milestone recently in connection with its base erosion and profit shifting project when it released the first...

Jun 15, 20172 min read

Transfer Pricing Audits: Suitability of Transfer Pricing Documentation

Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving...

Jun 11, 20161 min read

Transfer Pricing: An Overview of the Italian Supreme Court’s Recent Rulings

Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax...