Aug 2026
The Profit Split Method across Jurisdictions – Report on Italy
This article examines the transactional profit split method (PSM) in the Italian transfer pricing framework. After addressing the limited domestic rules and the resulting reliance on the OECD Transfer Pricing Guidelines, it analyses two decisions: Supreme Court order No. 11837 (18 June 2020) and Tax Court of Lombardy j...
A. Massimiano, M. Cataldi, G. Cappelleri et al.
· International Transfer Prici... · 0 citations