{"id":1676,"date":"2020-08-26T05:55:39","date_gmt":"2020-08-26T03:55:39","guid":{"rendered":"http:\/\/lawp.flywheelsites.com\/?p=1676"},"modified":"2020-09-23T09:43:31","modified_gmt":"2020-09-23T07:43:31","slug":"mutual-agreement-procedure-pursuant-to-conv-90-436-eec","status":"publish","type":"post","link":"https:\/\/www.lawp.it\/en\/mutual-agreement-procedure-pursuant-to-conv-90-436-eec\/","title":{"rendered":"Mutual agreement procedure pursuant to Conv. 90\/436\/EEC"},"content":{"rendered":"<p>Our Law Firm assisted one of its clients, world leader in the air conditioning market, in tax litigation relating to a transfer pricing adjustment for transactions within the group.<\/p>\n<p>After lodging an appeal, denouncing, among other things, the unreliability of the price comparison method applied in this case, due to the peculiar activities carried out by the foreign subsidiary in favour of the Group, and the absence of the tax advantage, given the non-existence of a significant gap between Italian and foreign tax burden, our Firm filed a petition for admission to the MAP under international law, which was successfully concluded.<\/p>\n<p>In particular, the States granted the foreign affiliate the right to the reimbursement of taxes paid on intra-group transactions challenged in Italy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Our Law Firm assisted one of its clients, world leader in the air conditioning market, in tax litigation relating to a transfer pricing adjustment for transactions within the group. After lodging an appeal, denouncing, among other things, the unreliability of the price comparison method applied in this case, due to the peculiar activities carried out [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[141,140],"class_list":["post-1676","post","type-post","status-publish","format-standard","hentry","category-track-records-en","tag-tax-law","tag-tax-litigation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mutual agreement procedure pursuant to Conv. 90\/436\/EEC | Studio legale e tributario LAWP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lawp.it\/en\/mutual-agreement-procedure-pursuant-to-conv-90-436-eec\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mutual agreement procedure pursuant to Conv. 90\/436\/EEC | Studio legale e tributario LAWP\" \/>\n<meta property=\"og:description\" content=\"Our Law Firm assisted one of its clients, world leader in the air conditioning market, in tax litigation relating to a transfer pricing adjustment for transactions within the group. 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