{"id":17844,"date":"2021-11-09T19:15:00","date_gmt":"2021-11-09T18:15:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2021\/11\/09\/transfer-pricing-nuovo-masterfile-entro-il-30-novembre\/"},"modified":"2021-11-09T19:15:00","modified_gmt":"2021-11-09T18:15:00","slug":"transfer-pricing-nuovo-masterfile-entro-il-30-novembre","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/transfer-pricing-nuovo-masterfile-entro-il-30-novembre\/","title":{"rendered":"Transfer pricing, nuovo masterfile entro il 30 novembre"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>A seguito del provvedimento delle Entrate del 23 novembre 2020, la documentazione di transfer pricing ha subito un notevole restyling in vista della scadenza dell\u2019invio delle dichiarazioni del periodo d\u2019imposta 2020 (per i soggetti solari) entro il 30 novembre 2021.<\/p>\n<p>&nbsp;<\/p>\n<p>La nuova formulazione richiede di evidenziare i trend del gruppo sotto molteplici punti di vista:<\/p>\n<ul>\n<li>se il gruppo multinazionale \u00e8 di testa italiana, l\u2019accesso alle informazioni sar\u00e0 decisamente pi\u00f9 a portata di mano.<\/li>\n<li>se, invece, la testa del gruppo \u00e8 all\u2019estero, la documentazione richiesta alla filiale italiana potr\u00e0 essere di pi\u00f9 difficile reperimento per ci\u00f2 che concerne una serie di dinamiche di gruppo che la singola entit\u00e0 pu\u00f2 non conoscere o a cui non riesce facilmente ad accedere. Questo richiede sempre la predisposizione del masterfile.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>In generale, il nuovo modello di masterfile, a differenza del precedente, punta decisamente a inquadrare una serie di informazioni che riguardano il gruppo di appartenenza, in linea con la funzione di questo documento.<\/p>\n<p>&nbsp;<\/p>\n<p>Il nuovo provvedimento punta a cinque macro-informazioni:<\/p>\n<ul>\n<li>L\u2019indicazione della struttura organizzativa, che era presente anche in passato, costituendo la base essenziale di tutto.<\/li>\n<li>Attivit\u00e0 svolte. Qui si chiede di chiarire come si genera valore nel gruppo, quali sono i cinque prodotti\/servizi a fatturato pi\u00f9 rilevante (o comunque superiore al 5%), gli accordi per la prestazione di servizi infragruppo con indicazione dei motivi per cui determinate sedi diventano dei centri di competenza (cosiddetti hub), i principali mercati, la catena del valore e le eventuali operazioni di riorganizzazione aziendale.<\/li>\n<li>La terza sezione riguarda la descrizione dei beni immateriali (ad esempio marchi e brevetti) e le modalit\u00e0 di addebito in base alla disciplina del transfer pricing, con particolare attenzione alla ricerca e sviluppo.<\/li>\n<li>La quarta sezione riguarda le attivit\u00e0 finanziarie. Infatti, a fronte di una raccolta di denaro presso terzi, non \u00e8 inusuale nei gruppi che poi la liquidit\u00e0 circoli in base a contratti di cash pooling, che sono rilevanti in ottica di transfer pricing.<\/li>\n<li>La quinta sezione \u00e8 relativa ai rapporti finanziari del gruppo, con necessit\u00e0 di allegare da un lato il bilancio consolidato, dall\u2019altro gli accordi preventivi (Apa) e ruling preventivi.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><u>Un supporto per le imprese, startup e per chi ha\u00a0un\u2019idea di business da sviluppare.<\/u><\/p>\n<p><strong>Richiedi\u00a0un appuntamento per lo sviluppo del tuo business:<\/strong>\u00a0valutiamo la tua idea.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar 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