25% of Companies Expected to Miss BEPS Deadline
In a survey of 180 tax professionals from 35 countries and 20 industries, most respondents said transfer pricing requirements, particularly documentation and country-by-country reporting, are their biggest hurdle. But most (74 percent) said they will …
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Riforma sanzioni: transfer pricing senza rilevanza penale
158/2015, che ha riformato il sistema sanzionatorio tributario in attuazione della legge delega fiscale, viene modificata la norma del D.Lgs. n. 74/2000 che disciplina il reato di dichiarazione infedele, con la conseguenza che il transfer pricing non …
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OECD/G20 Base Erosion and Profit Shifting Project — Final Reports Released
Existing OECD transfer pricing rules found in Article 9 of tax treaties are based on OECD and UN Model Tax Conventions and the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. These rules apply the “arm's-length …
Read more on JD Supra (press release)