On July 10, 2017 we summarized the provisions related the so called ‘CbC Report’. This time, we would like to update the time table related to this new transfer pricing documentation
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Areas of Practice
Maurizio Bottoni is the senior partner of Interconsulting. As a consultant in one of the Big Four he has developed a deep knowledge of the Italian and International tax law, through the involvement in operations and reorganization of multinationals. Extraordinary transactions and international issues are his daily business.
- EU and international VAT
- Mergers, acquisitions, divisions, assignments and rental of companies
- Multi-utilities management
- National and international tax planning
The Directive EU 2017/1852 lays down a mechanism to resolve disputes between Member States when those arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation.
The fiscal year 2017 is full of important news related to transfer pricing rules. The 2017 edition of the Transfer Pricing Guidelines mainly reflects a consolidation of the changes resulting from the OECD/G20 BEPS Project.