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Questions raised on Italy’s penalty protection regime

Following Italy’s new transfer pricing (TP) requirements1 introduced on 23 November 2020, there has been much discussion as to whether the taxpayer may benefit from penalty protection that also covers additional withholding tax otherwise due when the Italian tax authorities...

Are you ready for the GloBE tax challenges?

On 14 March 2022, the OECD published a comprehensive commentary and illustrative examples of how implementing the Global Anti-Base Erosion Model Rules (GloBE rules) could look. In this blog, we discuss the GloBE rules and examine how the rules apply...

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Questions raised on Italy’s penalty protection regime

Are you ready for the GloBE tax challenges?