16 February 2021
Transfer Pricing and COVID-19: the OECD guidance
www.twobirds.com/en/news/articles/2021/italy/transfer-pricing-and-covid19-the-oecd-guidance

The COVID-19 pandemic is causing disruptive effects on the entire global economic and financial system, with evident impacts on business activities. Among these, companies belonging to multinational groups may find ...

04 December 2020
New Provision of the Italian Revenue Agency: news regarding the transfer pricing documentation
www.twobirds.com/en/news/articles/2020/italy/alert-tax-transfer-pricing

On 23 November 2020, the Italian Revenue Agency published the new Administrative Provision n. 360494 (the “Provision”), endorsed in the Decree of the Ministry of Economy and Finance of 14 May 2018 (the “Decree”) which ...

23 June 2020
Tax credit on commissions related to electronic payments: Revenue Agency and Bank of Italy Regulations
www.twobirds.com/en/news/articles/2020/italy/tax-credit-on-commissions-related-to-electronic-payments

As part of the so-called Italian Budget Law 2020, the Government has introduced measures to promote the use of non-cash means of payment.

10 July 2019
Italy: "Growth Decree 2019" – Tax impacts for Italian entities
www.twobirds.com/en/news/articles/2019/italy/italy-growth-decree-2019-tax-impacts-for-italian-entities

Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.

25 November 2020
Tax Focus on Advanced Pricing Agreements in Italy
www.twobirds.com/en/news/articles/2020/italy/alert-tax-focus-apa

APAs are now well known to Italian companies belonging to multinational groups, which intended (or intend) to agree on the correct remuneration of intra-group transactions with the Revenue Agency, in order to avoid tax ...