• TAX FLASH: New Italian transfer pricing documentation standards

    Posted on: 2/12/2020

    On 23 November 2020, the Director of the Central Revenue Agency published new administrative regulations (docket no. 360494) innovating the existing provisions of September 10th, 2010 (docket no. 2010/137654) governing the documental requirements that taxpayers have to comply with in order to be eligible for the so-called “penalty protection regime”.

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