Transfer Pricing is a discipline aimed at ensuring that companies belonging to a multi-national enterprise group (“MNE Group”) determine, for tax purposes, the transfer prices applied to their intra-group commercial and financial transactions at arm’s length, and, consequently, that a fair share of taxable profits is allocated between the different countries where the MNE Group […]
Critical issues in the management of restrictions and new bans imposed by the European Union Thursday, February 23rd, 2022 – 10.00 am – 12.30 am on Zoom, our experts Tommaso Fonti, LL.M., Cristina Piangatello and Enzo Bacciardi will deliver a webinar entitled: “SANCTIONS AGAINST RUSSIA, ONE YEAR AFTER – Critical issues in the management of […]
Addressing the Business Risk Caused byR ussian Sanctions: IR Global Trade and Customs Report
Since its invasion of Ukraine, Russia has become the most economically sanctioned country inthe world. In addition to the objective of having Russia withdraw from Ukraine, the sanctionsimposed on Russia, Belarus and the disputed Ukrainian provinces of Donetsk and Luhansk bythe United States of America, the European Union, Canada, and other mostly Western countries(collectively referred […]
Only “Non-Resident Schumackers” Can Deduct Social Security Contributions
Only individuals not resident in Italy qualifying as “non-resident Schumacker” may deduct social security contributions paid voluntarily by Tommaso Fonti LL.M. and Chiara Marracino The Italian Revenue Agency, in reply to question No 148 of 26/05/2020, clarified that only individuals not resident in Italy qualifying as “non-resident Schumacker” may deduct social security contributions paid voluntarily […]
