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Advanced Pricing Agreements: Expanded Framework

January 1, 2025
Advanced Pricing Agreements: Expanded Framework

Advanced Pricing Agreements: Expanded Framework

Taxpayers can seek unilateral, bilateral, or multilateral APAs under Articles 31-ter and 31-quater of Presidential Decree 600/1973, with the aim of reducing disputes and providing certainty over multi-year transfer pricing positions. Procedures are coordinated with the latest OECD BEPS recommendations.

Source:

OECD Italy: APA Reference

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