Italy releases new transfer pricing documentation rules
June 02, 2010
On May 31 the Italian government issued law decree number 78 (to be converted into law within a 60 day maximum term) that introduces transfer pricing documentation requirements in the Italian statutes.
The law decree does not contain the actual documentation requirements. The definition of requirements is delegated to the Revenue Agency, which will have to issue a set of regulations with this respect within the term of 60 days from the effective date of the decree conversion law. The delegated provisions should be enacted within a maximum term of 120 days from the publication of decree 78 on the Official Gazette (which occurred on May 31).
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