Both Italy and France finalized their transfer pricing documentation regulations by issuing administrative instructions on, respectively, December 15, and December 23, 2010. The two countries’ regulations differ quite significantly despite the fact that both are explicitly inspired by the European Union Code of Conduct on transfer pricing documentation. This article provides a comparative review of some of the key features of each set of regulations.
2024 International Arbitration review: Updates and trends
Dear Clients and Friends, Our activities in 2024 reflected ongoing trends from 2023 and emerging forces affecting the landscape for investors and companies...