The rationale for the approval of the General Anti-Avoidance Rule -GAAR is developed in the Statement of Reasons of Legislative Decree No. 1422, pages 22 to 37.
- International Treaties and Agreements
- Mutual Administrative Assistance
-
Transfer Pricing
- 1. Scope of application of Transfer Pricing
- 2. Transfer Pricing Informative Declarations
- 3. Methodology
- 4. Transfer Pricing Adjustments
- 5. Intragroup services
- 6. Transfer Pricing Dispute Resolution
- 7. Regulations, Jurisprudence and Reports
- 8. Bibliography and links of interest
- 9. Frequently Asked Questions
- Taxation of Non-Domiciled
- Digital Services
- Cooperative Compliance
- 4.1. APAs Unilaterales
-
General Anti-Elusive Standards
- 1. The General Anti-Avoidance Rule - GAAR
- 2. Definitions for applying the General Anti-circumvention Standard
- 3. Statement of Reasons - Legislative Decree No. 1422
- 4. Substantive Parameters – General Anti-Avoidance Rule
- 5. Form parameters for the application of the standard XVI
- 6. Declaration
- 7. Data Declaration Form – Article 62-C of the Tax Code
- 8. Infringements and penalties - GAAR
- 9. Legal regulations
- 10. Catalogue of High Tax Risk Schemes
- 11. Management Report - Review Committee