Recognizing  the need to bring greater clarity, objectivity, and predictability in the matter of attribution of profit to a Permanent...

The potential of globalization and digitization is clearly shown in international taxation which is in the phase of complete overhaul....

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

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