Transfer Pricing Report - Italy

Take Control of Transfer Pricing Italy for Tax Clarity & Total Tax Compliance.

Italy’s Transfer Pricing landscape is structured under Article 110(7) of the TUIR and enhanced through the 2020 Executive Order (Provvedimento 23 November 2020), mandating rigorous documentation aligned with the OECD Transfer Pricing Guidelines.
Entities undertaking controlled transactions must prepare Master File and Local File documentation to secure penalty protection and demonstrate arm’s-length discipline.

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Why Trust Us

Our Expertise in Italy Transfer Pricing Benchmarking & Compliance

01

Italian Revenue Agency-Compliant Documentation

We develop Master File and Local File deliverables fully aligned with Provvedimento 2020, ensuring structured, defensible, and penalty-protected documentation.
02

Benchmarking in Transfer Pricing

Our economic analyses leverage Italy-EU comparables, enabling defensible arm’s-length pricing across services, distribution, IP, and financial transactions.
03

Audit Defense & Risk Management

We provide full audit defense support during tax audits, documentation reviews, and advance pricing agreements (APAs), ensuring compliance and minimizing exposure.
04

OECD Alignment & Cross-Border Consistency

Our methodology integrates German regulations with the OECD Transfer Pricing Guidelines, offering unified compliance across international jurisdictions.

Achieve Complete Transfer Pricing Compliance in Italy

At Transfer Pricing Report, we prepare transparent, audit-ready documentation designed to meet both local AStG requirements and OECD standards.

Functional, asset & risk (FAR) analysis
Comparable search and profitability testing
Arm’s-length range determination
Preparation of BMF and OECD-compliant documentation
Italy Transfer Pricing TP Study

5000+

Transfer Pricing Documentation

Business-Centric TP Development
Risk-Based TP Documentation
Jurisdiction-Specific TP Compliance
trusted by 100+ global brands

Italy Transfer Pricing
About Us

Our Commitment: Precision, Compliance & Global Consistency

We embed disciplined compliance structures that elevate transparency, audit readiness, and pricing defensibility.

Strategic Compliance

Master File preparation, Local File drafting, benchmarking analyses, audit and dispute support, APA advisory, and risk reviews — all aligned with Italian Revenue Agency requirements and OECD standards.

Financial Strategy

On-Time Documentation Filing
100%
Client Satisfaction Rate
97%
Audit Defence Success Rate
95%
How It Works

A Simple Process for Transfer Pricing Documentation & Benchmarking

01

Transaction Scoping

Identify controlled transactions under Article 110(7).
02

Benchmarking & Economic Testing

Execute OECD-aligned comparability modelling.
03

Prepare and Maintain Documentation

Deliver documentation eligible for penalty protection regime under Italian TP rules.
Our Team Experts

Experienced Transfer Pricing Advisors at Your Service

faq

Answers to Your Transfer Pricing Concerns India

Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?

Confused About Transfer Pricing? Let's Simplify It Together.
What are Italy’s documentation requirements?

Italy mandates Master File and Local File preparation under Provvedimento 2020, aligned with OECD BEPS standards.

Yes. Italy’s Transfer Pricing regime is fully harmonized with the OECD Guidelines.

Benchmarking measures controlled transaction pricing against independent comparables to validate arm’s-length outcomes.

Non-compliance can lead to penalties up to 90–180% of the tax adjustment, plus interest.

Benchmarking compares Indian controlled transactions with independent regional and global comparables.
This ensures Transfer Pricing outcomes in India meet arm’s length expectations.

We deliver comprehensive documentation, benchmarking, audit defense, and APA advisory fully aligned with Italian and OECD standards.

Italy evaluates benchmarking by reviewing local comparables, functional alignment, and economic justification.
Accurate Transfer Pricing Italy benchmarking helps demonstrate arm’s-length compliance during audits.

Italy Transfer Pricing – Free 30-Min Consultation

Transfer Pricing Report - Italy
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