Italian Transfer Pricing Legislation: An International Perspective

Journal
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
The author, in this article, examines key features of Italy’s domestic transfer pricing regime. An analysis of domestic legislation, administrative practices and relevant case law is undertaken to determine consistency and possible misalignment with the arm’s length principle as endorsed by the OECD. The article concludes with the author suggesting that domestic legislation should be redrafted.