Carnelutti Law Firm hereby presents you the Tax Alert of May 2017. It is devoted to two topics: Notification on Controlled Transactions and Transfer Pricing Documentation.
The chapter on the Notification on Controlled Transactions contains the answers to the following questions:
1. Which kind of transactions is recognized as controlled?
2. Who should report?
3. What should be reported?
4. What problems and sanctions may face a taxpayer who fails to comply with such rules?
The chapter on the Transfer Pricing Documentation deals with the following issues:
1. Transfer Pricing Documentation - what is it?
2. Why Transfer Pricing Documentation may be requested?
3. Why is it worth preparing Transfer Pricing Documentation in advance?
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