Italy: An Outlook on the Supreme Court’s Transfer Pricing Decisions - Intertax View Italy: An Outlook on the Supreme Court’s Transfer Pricing Decisions by - Intertax Italy: An Outlook on the Supreme Court’s Transfer Pricing Decisions 41 4

Transfer pricing litigation in Italy is becoming increasingly common. Notwithstanding the increasing interest in the above area, Italy has yet to establish a consolidated approach, particularly concerning issues such as the burden of proof, the qualification of transfer pricing rules, documentation requirements and proper transfer pricing methods.

Intertax