Italian Supreme Court clarifies definition of associated enterprises for transfer pricing purposes
Federico Vincenti, Carola Valente
14/07/2025
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine a recent ruling revisiting how control is defined in the context of transfer pricing regulations
In the application of transfer pricing regulations, the definition of associated enterprises is particularly relevant, as it serves to identify situations in which the requirement of control may be deemed to exist.