Guidance from the Italian Legislator on the Correct Application of the Arm’s Length Principle: Alignment to the OECD Standards

Journal
Cappelleri, G.; Cataldi, M.
Italy
International Transfer Pricing Journal 2018 (Volume 25), No. 5
PriceUSD 45

Recently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm’s length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project.