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Burden of Proof & Validity of TP Adjustments

Resource No: RS034/2026
Global
Resource Information
Country Global Group Transfer Pricing
Category Arm’s Length Principle Sub-Category Case Law
Written By CA Priyanka Bansal Designation Taxation Manager
Effective Date 2026-03-01
Short Brief
Italy vs GE Medical Systems Italia S.p.A. & Nuovo ... Italy vs GE Medical Systems Italia S.p.A. & Nuovo Pignone Holding S.p.A. (Italian Supreme Court, March 2026) This case is about transfer pricing disputes in intercompany transactions and mainly focuses on: • whether tax authorities can make TP adjustments without proper proof, • burden of proof on tax authorities, and • protection from penalties when proper TP documentation is maintained.
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Italy vs GE Medical Systems Italia S.p.A. & Nuovo Pignone Holding S.p.A.
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