Benedetta AlinoviAssociate
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Latest developments in transfer pricing: the new regulation on transfer pricing documentation
On 23 November 2020, Regulation No. 360494 (“2020 Regulation”) was issued, which sets out the new rules on transfer pricing documentation requirements. It replaces the previous Regulation No. 137654 of 29 September 2010 (“2010 Regulation”) and is effective as of the current tax year.
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