The infamous 11 article of the Fiscal code. Unprecedented evolutions
Since its introduction in the Fiscal Code, art. 11 generated significant controversy. Used as a “lethal weapon” by tax inspectors, especially when they did not want to administer evidence that [...]
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A fiscal perspective of the pandemic time-out. Consequences on sports law contracts.
At national level, every aspect of sport has been affected by the establishment of the state of emergency in order to limit the effects of the COVID 19 pandemic. The [...]
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Striking a Faustian Bargain or Excusing the Taxpayer from the Obligation to Prepare the Transfer…
Our team often faces issues regarding transfer pricing, which are more and more diverse –  from comparability adjustments made without observing the documentation provided by our clients, to the illegal [...]
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