Italy’s tax administration issues ruling on transfer pricing documentation
October 06, 2010
The Italian Tax Administration has now issued a ruling to follow up on the transfer pricing documentation, law decree 78, enacted in May and converted into law July 30 2010.
The ruling (2010/137654) is in line with the EU Transfer Pricing Documentation Code of Conduct, approved on June 26 2006, and the OECD transfer pricing guidelines. The documentation is based on a master copy and a country copy written in Italian. Italian subsidiaries of multinational groups need only produce a country file.
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