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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Our Expertise in Italy Transfer Pricing Benchmarking & Compliance
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.
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We embed disciplined compliance structures that elevate transparency, audit readiness, and pricing defensibility.

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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?
What are Italy’s documentation requirements?
Italy mandates Master File and Local File preparation under Provvedimento 2020, aligned with OECD BEPS standards.
Does Italy follow the OECD Transfer Pricing Guidelines?
Yes. Italy’s Transfer Pricing regime is fully harmonized with the OECD Guidelines.
What is benchmarking in Transfer Pricing?
Benchmarking measures controlled transaction pricing against independent comparables to validate arm’s-length outcomes.
When must the TP documentation be prepared?
Non-compliance can lead to penalties up to 90–180% of the tax adjustment, plus interest.
What are the penalties for non-compliance?
Benchmarking compares Indian controlled transactions with independent regional and global comparables.
This ensures Transfer Pricing outcomes in India meet arm’s length expectations.
How can Transfer Pricing Report support my compliance needs?
We deliver comprehensive documentation, benchmarking, audit defense, and APA advisory fully aligned with Italian and OECD standards.
How does Italy assess the reliability of Transfer Pricing benchmarking?
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
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