TP Documentation Instruction n. 360694 of 23 November 2020

Ten years after the introduction of the Italian Commissioner Decisionon transfer pricing documentation, the Revenue Agency published on 23 November 2020 a new Instruction (no.360494,the «Instruction») which makes significant changes to the above provisions. This contribution examines the new developments thus introduced.

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2020.11.27_Flyer TP_EN_def