Insights
Note di ricerca, analisi giurisprudenziali e letture del campo da Vienna.
I prezzi di trasferimento sono un campo che non smette di muoversi. Ogni aggiornamento OECD, ogni decisione d'appello, ogni consultazione regolatoria cambia la risposta a una domanda concreta che qualcuno sta affrontando oggi. Scriviamo perché scrivere è il modo in cui leggiamo il campo abbastanza attentamente per dare consigli su di esso.
Technical Foundations
How the DEMPE framework works for high-value intangibles: a practical guide beyond the glossary
OECD Chapter VI in practice. DEMPE is not a checklist; it is a substance test that allocates intangible returns to the entities that actually develop, enhance, maintain, protect, and exploit them.
15 giugno 2026 · 11 min
Technical Foundations
Intra-group financial guarantees under OECD Chapter X: valuation, documentation, and defence
When a parent guarantees a subsidiary's external borrowing, the arm's length fee turns on three questions: how much credit uplift the guarantee actually delivers, how much of that is implicit support, and how the residual is priced.
8 giugno 2026 · 12 min
Technical Foundations
Transfer pricing benchmarking studies: methodology for defensible arm's length analysis
Most benchmarking studies fail audit not on the comparables themselves but on the comparability adjustments, the screening logic, and the rejection trail. Methodology is what an auditor reads first.
30 maggio 2026 · 10 min
European Strategy & Compliance
TP documentation deadlines and penalties: Austria, Germany, Italy 2026
Three jurisdictions, three documentation regimes, three penalty structures. A practical compliance checklist for groups operating across the DACH-Italy corridor.
22 maggio 2026 · 9 min
European Strategy & Compliance
Amount B implementation 2026: country tracker and OECD automation roadmap
The OECD's simplified return for baseline marketing and distribution is now live in early-adopter jurisdictions. A practitioner's tracker on which countries have elected in, what falls inside scope, and what the automation tool actually does.
14 maggio 2026 · 11 min
European Strategy & Compliance
EU Transfer Pricing Directive 2026: where the harmonisation push stands now
The directive that would have harmonised European TP rules stalled in late 2024 on member-state veto grounds. The replacement programme — softer coordination through the TP Platform — is the live policy track for 2026.
6 maggio 2026 · 9 min
Second Opinion & Dispute Defense
Transfer pricing audit defence strategy: how to respond when tax authorities challenge your TP
A TP audit is not a research project — it is an adversarial process with statutory clocks. The defence strategy decisions made in the first 30 days set the outcome.
28 aprile 2026 · 12 min
Second Opinion & Dispute Defense
Coca-Cola, Medtronic III, 3M, Singtel: what the 2024–2025 landmark TP cases mean for European strategy
Five landmark decisions in two years. Each one moved a different lever — comparables rigour, functional substance, regulatory deference, implicit support, reconstruction authority. A practitioner's read on what to import into European TP planning.
20 aprile 2026 · 14 min
Second Opinion & Dispute Defense
Transfer pricing second opinion: when you need an independent expert and how to brief one
There are five moments in the life of a TP arrangement where a genuinely independent second opinion changes the outcome. Knowing them, and knowing how to brief the expert, is most of the value.
12 aprile 2026 · 10 min
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