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IRS s Implicit Parental Support Guidance Formalizes Past Litigation Position | Morgan Lewis

The Internal Revenue Service (IRS) recently issued a nonbinding Generic Legal Advice Memorandum (GLAM) that provides advice on Internal Revenue Code Section 482 and so-called implicit.

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Guide to transfer pricing and financial transactions, with an Italian nuance

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains the application of the OECD Transfer Pricing Guidelines to financial transactions as multinationals increasingly centralise their treasury functions

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Fiat finally won the case: TP takeaways from a decade of litigation

Viktoria Dimitrova and Alain Goebel of Arendt & Medernach reflect on the conclusions that may be drawn from the FIAT state aid case for TP purposes.

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The year in review: capital markets in Luxembourg

This article examines the most significant capital markets developments in Luxembourg over the past year.

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Intercompany loans in Italy: Beyond the arm s-length principle?

Stefano Bognandi and Elena Baron of LED Taxand considers recent Italian case law and compliance with the arm’s-length principle.

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