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.
All about that B
One of the most common analyses in transfer pricing is on the cusp of being overhauled at a global level. This pending change has the potential to impact many...