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2018•International Transfer Pricing JournalRequires access

Guidance from the Italian Legislator on the Correct Application of the Arm’s Length Principle: Alignment to the OECD Standards

Gabriella Cappelleri, Mauro Cataldi

Open publisher page 4 citations

Abstract

Recently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm’s length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project.

About this research paper

What this paper is about

Recently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm’s length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project.

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OpenAlex reports 4 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Recently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm’s length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project.

Key concepts: Legislator, Decree, Christian ministry, Action (physics), Political science, Law, Law and economics, Accounting

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