The Italian Ministry of Finance on 21 February 2018 released draft rules under a framework for implementing the base erosion and profit shifting (BEPS) Actions 8-10 that include transfer pricing guidelines.
The draft transfer pricing regulations are available on the Finance Ministry website (Italian) and are made available for public consultation and comments until 21 March 2018.
The draft transfer pricing regulations include proposals for the following:
Along with the draft regulations, the Ministry of Finance also published an Italian language translation of the OECD transfer pricing guidelines.
Read a February 2018 report [PDF 318 KB] prepared by the KPMG member firm in Italy
For more information, contact a tax professional in Italy:
Gianni De Robertis | +39 06 80963 563 | email@example.com
Eugenio Graziani | +39 045 8114 344 | firstname.lastname@example.org
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