On 23 November 2020, the Italian Revenue Agency (IRA) released the Act n. 360494 (“Act”) whereby certain domestic rules on Transfer Pricing (TP) documentation have been either amended or aligned to international principles…
On 23 November 2020, the Italian Revenue Agency (IRA) released the Act n. 360494 (“Act”) whereby certain domestic rules on Transfer Pricing (TP) documentation have been either amended or aligned to international principles…