CRA Principal, Alberto Pluviano, and co-author, Paolo de’ Capitani di Vimercate of Studio Uckmar Associazione Professionale, summarize the main lessons learned at an Italian seminar regarding national and international developments in transfer pricing. The article also outlines experiences with the following topics: transfer pricing documentation, growing competence of tax authorities, growing efficiency of tax audit activities, focus on permanent establishment, and criminal law implications.
Transfer Pricing: 2022 in review
Our work during 2022 spanned from assisting start-up companies expanding abroad for the first time to advising large multinationals on multibillion-dollar...