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Administrative instruction on the new Italian transfer pricing documentation rules

AUTEURS

  • Alberto PLUVIANO
    Président, SATIS RES Consulting #Auteur Prénom¤ NOM
    En savoir plus

  • Paolo DE' CAPITANI DI VIMERCATE
    Avvocato Cassazionista, Studio Uckmar
    En savoir plus

#Auteur: Alberto¤ PLUVIANO

#Qualités: Président, SATIS RES Consulting #Auteur: Prénom¤ NOM

#Auteur: Paolo¤ DE' CAPITANI DI VIMERCATE

#Qualités: Avvocato Cassazionista, Studio Uckmar

1. On November 23, 2020, the Italian Revenue Agency (“IRA”) published new Regulations on Transfer Pricing documentation, replacing those which were first introduced in 2010 (FI 1-2021, n° 11, § 38, comm. P. De' Capitani di Vimercate et A. Pluviano).

While maintaining the peculiar Italian approach under which transfer pricing documentation is not compulsory but highly recommended in order to prevent the application of heavy penalties in case of tax assessment, the new Regulations introduced two major novelties:

- the alignment of the Italian documentation requirements to a format consistent with the outcome of Action 13 of the BEPS project and the annexes to the revised Chapter V in the 2017 OECD Transfer Pricing Guidelines; and

- the introduction of an additional obligation requiring the formalization of the documentation in electronic form, with digital signature to be applied no later than the date of submission of the tax return; in addition, an electronic certification of the date of signature is required: this will ensure that the document cannot be modified anymore.

For all Italian entities whose 2020 fiscal year ended on the 31st of...

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