italy-transfer-pricingBuilt by Michael Cutajar and the OpenAccountants team Use this Guide whenever asked about Italy transfer pricing rules, documentation or penalty protection. Trigger on phrases like "transfer pricing Italy", "prezzi di trasferimento", "Italian TP documentation", "master file Italy", "local file Italy", "documentazione nazionale", "oneri documentali", "penalty protection Italy", "RS106", "low value services Italy", "CbCR Italy", "APA Italy", "accordo preventivo", or any question about intercompany pricing for Italian companies. For the company return and IRAP see it-irap; for accounting records see italy-bookkeeping.