EU-Anti-Tax Avoidance Directive, ATAD, and Foreign Subsidiaries (Cfc), available from today the Decision of the Director of the Revenue Agency and the Circular letter with clarifications 27 Dicembre 2021 The full text of the Circular n. 18/E, which illustrates the new rules relating to Controlled Foreign Companies (Cfc) in accordance to the implementation of...
Transfer pricing: the Revenue Agency provides new guidance on documentation 14 Dicembre 2021 Basically the clarifications provided by the financial administration concern the documentation appropriate for verifying compliance with the principle of free competition of the transfer prices...
