{"id":49579,"date":"2020-07-15T10:51:18","date_gmt":"2020-07-15T08:51:18","guid":{"rendered":"https:\/\/www.bgsm.it\/home-2\/"},"modified":"2025-11-03T12:52:20","modified_gmt":"2025-11-03T11:52:20","slug":"home-2","status":"publish","type":"page","link":"https:\/\/www.bgsm.it\/en\/","title":{"rendered":"Home"},"content":{"rendered":"

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BGSM & Partners<\/h1>\n

A new way forward in consultation.<\/h3>\n

[\/et_pb_text][et_pb_button button_url=”https:\/\/www.bgsm.it\/en\/contact-us\/” button_text=”CONTACT US” button_alignment=”center” _builder_version=”4.16″ custom_button=”on” button_text_size=”15px” button_text_color=”#ffffff” button_border_color=”#ffffff” button_border_radius=”0px” button_letter_spacing=”2px” button_font=”Roboto|700||on|||||” button_on_hover=”off” custom_margin=”-2px||39px|0px|false|false” custom_margin_tablet=”-14px||37px||false|false” custom_margin_phone=”-19px||30px||false|false” custom_margin_last_edited=”on|phone” custom_padding=”10px|42px|10px|33px|true|false” animation_style=”slide” animation_direction=”bottom” animation_intensity_slide=”2%” box_shadow_style=”preset7″ box_shadow_horizontal=”0px” box_shadow_vertical=”0px” box_shadow_color=”#ffffff” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”on|desktop” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”on|hover” button_text_color__hover=”#086bb2″ button_bg_color__hover=”” button_bg_enable_color__hover=”off”][\/et_pb_button][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”60px|5vw||5vw” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|off|off” _builder_version=”4.16″ background_color=”rgba(0,0,0,0)” custom_margin=”3px|5vw||5vw|false|true” custom_margin_tablet=”200px||||false|true” custom_margin_phone=”138px||||false|true” custom_margin_last_edited=”on|phone” custom_padding=”20px||8px||false|false” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”2″ make_equal=”on” _builder_version=”4.27.4″ width=”100%” max_width=”100%” custom_margin=”||||false|false” custom_padding=”8px||11px|||” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ background_color=”rgba(0,104,183,0.08)” global_colors_info=”{}”][et_pb_button button_text=”Featured” button_alignment=”left” _builder_version=”4.27.4″ custom_button=”on” button_text_size=”12px” button_text_color=”#ffffff” button_bg_color=”#037aba” button_border_width=”1px” button_border_color=”#037aba” button_border_radius=”0px” button_letter_spacing=”2px” button_font=”Roboto|700||on|||||” button_use_icon=”off” custom_margin=”22px||-10px|13%|false|false” custom_margin_tablet=”|||13%|false|false” custom_margin_phone=”|||13%|false|false” custom_margin_last_edited=”on|tablet” custom_padding=”1px|12px|1px|12px|true|true” animation_style=”slide” animation_direction=”bottom” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”off|desktop” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”off|desktop” button_text_color__hover=”#037aba” button_bg_enable_color__hover=”off”][\/et_pb_button][et_pb_slider _builder_version=”4.27.4″ header_font=”Roboto|900|||||||” header_font_size=”20px” body_font=”||on||||||” body_text_align=”left” body_text_color=”#086bb2″ background_color=”rgba(0,0,0,0)” custom_button=”on” button_text_color=”#086bb2″ button_border_width=”0px” button_border_radius=”0px” button_font=”Roboto||||||||” button_on_hover=”off” button_alignment=”left” button_custom_margin=”6px||||false|false” button_custom_padding=”13px|||0px|false|false” custom_padding=”30px||46px||false|false” button_border_width_tablet=”” button_border_width_phone=”” button_border_width_last_edited=”on|desktop” header_text_shadow_style=”preset4″ header_text_shadow_vertical_length=”0em” body_text_shadow_style=”preset5″ body_text_shadow_horizontal_length=”0em” body_text_shadow_vertical_length=”0em” global_colors_info=”{}” button_bg_color__hover_enabled=”on|hover”][et_pb_slide heading=”INTERNATIONALIZATION” button_text=”Read more” button_link=”https:\/\/www.aitc-pro.com” url_new_window=”on” use_bg_overlay=”off” use_text_overlay=”off” arrows_custom_color=”rgba(3,108,183,0.84)” dot_nav_custom_color=”#6e93ad” _builder_version=”4.16″ header_level=”h2″ header_font=”Roboto|700||on|||||” header_text_align=”left” header_text_color=”#000000″ header_font_size=”18px” body_font=”||||||||” background_enable_color=”off” custom_button=”on” button_text_size=”17px” button_text_color=”#086bb2″ button_border_width=”0px” button_font=”Roboto||||||||” button_use_icon=”on” button_on_hover=”off” button_alignment=”left” button_custom_margin=”-9px||||false|false” button_custom_padding=”|||0px|false|false” button_border_width_tablet=”” button_border_width_phone=”” button_border_width_last_edited=”on|desktop” global_colors_info=”{}” button_bg_color__hover_enabled=”on|hover” button_border_width__hover_enabled=”off|desktop” sticky_transition=”on”]<\/p>\n

We have over 60 correspondents around the world to assist you in the internationalization processes of your companies.<\/span><\/p>\n

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International Taxation<\/span>
<\/span>Transfer Pricing in Intercompany Transactions<\/span>
<\/span>Deductibility of Price Adjustments<\/span>
<\/span>
<\/span>Explanation:<\/span>
<\/span>
<\/span>International Taxation (Fiscalit\u00e0 Internazionale): This refers to the field of taxation that deals with cross-border business activities and the tax rules that apply to international operations, including issues like double taxation, international tax treaties, and compliance with the tax laws of different countries.<\/span>
<\/span>Transfer Pricing in Intercompany Transactions (Transfer Pricing nelle operazioni infragruppo): Transfer pricing refers to the rules and methods used to determine the price at which transactions occur between related entities, such as subsidiaries, branches, or divisions of the same multinational company. The goal is to ensure that intercompany transactions are priced fairly and in line with the “arm\u2019s length principle,” which is the idea that prices should be the same as if the entities were unrelated.<\/span>
<\/span>Deductibility of Price Adjustments (Deductibilit\u00e0 degli aggiustamenti di prezzo): In the context of transfer pricing, adjustments are made to ensure that the prices set for intercompany transactions are in line with market conditions. For tax purposes, the question arises as to whether these price adjustments can be deducted as expenses for the purposes of calculating taxable income. Deductibility of these adjustments often depends on local tax laws, compliance with international guidelines like the OECD Transfer Pricing Guidelines, and whether the adjustments are properly documented and justified.<\/span>
<\/span>In summary, this topic explores how multinational companies manage transfer pricing in their intercompany transactions and how adjustments to those prices are treated from a tax perspective, particularly in terms of their deductibility.<\/span><\/p>\n

[\/et_pb_slide][\/et_pb_slider][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.27.4″ background_color=”rgba(0,104,183,0.08)” global_colors_info=”{}”][et_pb_button button_text=”Newsletter 2025 ” button_alignment=”left” _builder_version=”4.27.4″ custom_button=”on” button_text_size=”18px” button_text_color=”#0C71C3″ button_bg_color=”RGBA(255,255,255,0)” button_border_width=”2px” button_border_color=”#037aba” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Roboto|||on|||||” button_use_icon=”off” custom_margin=”23px|-1px|0px|2%|false|false” custom_margin_tablet=”|||13%|false|false” custom_margin_phone=”|||13%|false|false” custom_margin_last_edited=”on|tablet” custom_padding=”0px|10px|0px|10px|true|true” animation_style=”slide” animation_direction=”bottom” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”off|desktop” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”off|desktop” button_text_color__hover=”#037aba” button_bg_enable_color__hover=”off”][\/et_pb_button][et_pb_button button_text=”Curated By BGSM & Partners International Desk” button_alignment=”left” _builder_version=”4.27.4″ custom_button=”on” button_text_size=”15px” button_text_color=”#0C71C3″ button_bg_color=”RGBA(255,255,255,0)” button_border_width=”0px” button_border_color=”#037aba” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Roboto||||||||” button_use_icon=”off” custom_margin=”23px|-1px|0px|1%|false|false” custom_margin_tablet=”|||13%|false|false” custom_margin_phone=”|||13%|false|false” custom_margin_last_edited=”on|tablet” custom_padding=”0px|10px|0px|10px|true|true” animation_style=”slide” animation_direction=”bottom” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”off|desktop” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”off|desktop” button_text_color__hover=”#037aba” button_bg_enable_color__hover=”off”][\/et_pb_button][et_pb_blog include_categories=”50,45,46,49″ show_thumbnail=”off” use_manual_excerpt=”off” show_more=”on” show_author=”off” show_categories=”off” show_excerpt=”off” show_pagination=”off” _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||-1px|12px|false|false” custom_padding=”30px||46px||false|false” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Features” _builder_version=”4.16″ custom_margin=”-44px||||false|false” custom_padding=”||20px|||” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.24.2″ global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.24.2″ background_color=”#FFFFFF” custom_padding=”65px||||false|false” custom_padding_tablet=”0px|||” custom_padding_phone=”” custom_padding_last_edited=”on|tablet” global_colors_info=”{}” padding_tablet=”0px|||” padding_last_edited=”on|tablet” custom_padding__hover=”|||” padding_phone=”0px|||”][et_pb_text module_id=”chi-siamo” _builder_version=”4.16″ text_font=”||||||||” text_font_size=”15px” text_line_height=”2em” header_2_font=”Roboto|700|||||||” header_2_font_size=”35px” header_2_line_height=”1.4em” header_2_font_size_tablet=”” header_2_font_size_phone=”25px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

About Us<\/h4>\n

BGSM & Partners<\/h2>\n

BGSM & Partners<\/b>, with offices in Prato and in Florence , was born in 2002 out of the incorporation of professional freelancers and company managers, with the intention of providing companies with a new organisation to be availed of for \u201ccentralized\u201d problem-solving with regard to management of entrepreneurial apparatus.<\/span><\/p>\n

BGSM & Partners can boast a team of skilled, professional collaborators<\/strong> including chartered accountants, auditors, lawyers, business consultants, management consultants, experts in strategy and planning, and practicing economics graduates. It has direct correspondents in Italy and in many foreign countries.<\/span><\/p>\n

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Member of:<\/h3>\n

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New scenarios…
A new way forward in consultation.<\/h3>\n

<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”2_5″ _builder_version=”4.16″ border_color_left=”#ffffff” global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”|600|||||||” text_text_color=”#ffffff” text_font_size=”17px” global_colors_info=”{}”]<\/p>\n

Today a company has to create lasting worth, which goes beyond the mere\u201cattainment of a market share\u201d.<\/span><\/p>\n

[\/et_pb_text][et_pb_button button_url=”https:\/\/www.bgsm.it\/en\/consultation\/” button_text=”LEARN MORE” button_alignment=”left” _builder_version=”4.16″ custom_button=”on” button_text_size=”15px” button_text_color=”#ffffff” button_border_color=”#ffffff” button_border_radius=”0px” button_letter_spacing=”2px” button_font=”Roboto|700||on|||||” button_on_hover=”off” custom_padding=”10px|41px|10px|34px|true|false” box_shadow_style=”preset7″ box_shadow_horizontal=”0px” box_shadow_vertical=”0px” box_shadow_color=”#ffffff” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”on|desktop” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”on|hover” button_text_color__hover=”#086bb2″ button_bg_color__hover=”” button_bg_enable_color__hover=”off”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Features” _builder_version=”4.16″ global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” gutter_width=”2″ make_equal=”on” padding_top_bottom_link_1=”true” padding_top_bottom_link_2=”false” padding_left_right_link_1=”true” _builder_version=”4.16″ custom_padding=”48px|||||” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.16″ background_color=”#037aba” custom_padding=”60px|40px|60px|40px” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_text_color=”#ffffff” text_font_size=”15px” text_line_height=”2em” header_2_font=”Roboto|700|||||||” header_2_text_color=”#ffffff” header_2_font_size=”35px” header_2_line_height=”1.2em” header_4_text_color=”#ffffff” custom_margin=”-20px||||false|false” header_2_font_size_tablet=”” header_2_font_size_phone=”25px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

services<\/h4>\n

Our Services<\/h2>\n

BGSM & Partners exhibits the seasoned professionalism and experience acquired by its partners in all of the following areas of intervention.<\/span><\/p>\n

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OUR PROFESSIONALS<\/h4>\n

A team united by passion for their work.<\/h2>\n

The professionals at BGSM & Partners<\/b> have the skills and experience necessary to offer modern solutions which are perfectly suited to each company situation, regardless of its legal structure.<\/span><\/p>\n

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Roberto Albanesi<\/p>\n

[\/et_pb_slide][et_pb_slide heading=”%22Every organization must be prepared to abandon everything it does%22″ use_bg_overlay=”off” _builder_version=”4.16″ header_font=”Glegoo|700|||||||” header_line_height=”1.7em” body_font=”Roboto Slab||||||||” body_text_color=”#aeb4bf” locked=”off” global_colors_info=”{}” sticky_transition=”on”]<\/p>\n

Peter Drucker<\/p>\n

[\/et_pb_slide][et_pb_slide heading=”%22I never worked for Bill Greenwood, I worked with Bill Greenwood%22″ use_bg_overlay=”off” _builder_version=”4.16″ header_font=”Glegoo|700|||||||” header_line_height=”1.7em” body_font=”Roboto Slab||||||||” body_text_color=”#aeb4bf” locked=”off” global_colors_info=”{}” sticky_transition=”on”]<\/p>\n

Ken Hoepner<\/p>\n

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Contact us<\/h4>\n

Information request<\/h2>\n

For any information you can contact us by filling in the form or using the contact details below.<\/p>\n

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CONTACT US:<\/h4>\n

BGSM & Partners
<\/strong>Via Ferrucci, 57 – 59100 Prato
Tel. + 39 0574 575795
info@bgsm.it<\/strong><\/a><\/p>\n

MONTECATINI TERME, LUCCA E PISA<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_blurb title=”OUR SERVICES” url=”https:\/\/www.bgsm.it\/en\/our-services\/” use_icon=”on” font_icon=”I||divi||400″ icon_color=”#ffffff” icon_placement=”left” image_icon_width=”20px” _builder_version=”4.16″ header_font=”|600|||||||” header_text_align=”left” header_text_color=”#ffffff” header_font_size=”14px” header_line_height=”1.4em” custom_margin=”||||false|false” custom_padding=”0px||||false|false” icon_font_size=”20px” global_colors_info=”{}”][\/et_pb_blurb][et_pb_blurb title=”USEFUL LINKS” url=”https:\/\/www.bgsm.it\/en\/useful-links\/” use_icon=”on” font_icon=”I||divi||400″ icon_color=”#ffffff” icon_placement=”left” image_icon_width=”20px” _builder_version=”4.16″ header_font=”|600|||||||” header_text_align=”left” header_text_color=”#ffffff” header_font_size=”14px” header_line_height=”1.4em” custom_margin=”-25px||||false|false” custom_padding=”0px||||false|false” icon_font_size=”20px” global_colors_info=”{}”][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_text_color=”#ffffff” link_text_color=”#ffffff” header_4_text_color=”#ffffff” custom_margin=”||8px||false|false” global_colors_info=”{}”]<\/p>\n

FOLLOW US:<\/h4>\n

[\/et_pb_text][et_pb_social_media_follow _builder_version=”4.16″ global_colors_info=”{}”][et_pb_social_media_follow_network social_network=”facebook” url=”https:\/\/www.facebook.com\/StudioBGSM.Partners\/” _builder_version=”4.16″ background_color=”#3b5998″ global_colors_info=”{}” follow_button=”off” url_new_window=”on”]facebook[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=”linkedin” url=”https:\/\/www.linkedin.com\/company\/bgs-&-partners\/” _builder_version=”4.16″ background_color=”#007bb6″ global_colors_info=”{}” follow_button=”off” url_new_window=”on”]linkedin[\/et_pb_social_media_follow_network][\/et_pb_social_media_follow][et_pb_button button_url=”https:\/\/www.bgsm.it\/en\/privacy-policy\/” url_new_window=”on” button_text=”PRIVACY POLICY” button_alignment=”left” _builder_version=”4.16″ custom_button=”on” button_text_size=”10px” button_text_color=”#ffffff” button_border_width=”1px” button_border_color=”#ffffff” button_border_radius=”0px” button_letter_spacing=”2px” button_font=”Roboto|||on|||||” button_use_icon=”off” custom_margin=”-24px||||false|false” custom_padding=”1px|12px|1px|12px|true|true” button_border_color_last_edited=”off|desktop” box_shadow_style=”preset7″ box_shadow_horizontal=”0px” box_shadow_vertical=”0px” box_shadow_color=”#ffffff” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”on|hover” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”on|desktop” button_text_color__hover=”#037aba” button_bg_color__hover=”#ffffff” button_bg_enable_color__hover=”on” button_border_color__hover_enabled=”on|hover” button_border_color__hover=”#ffffff”][\/et_pb_button][et_pb_button button_url=”https:\/\/www.bgsm.it\/en\/cookie-policy\/” url_new_window=”on” button_text=”COOKIE POLICY” button_alignment=”left” _builder_version=”4.16″ custom_button=”on” button_text_size=”10px” button_text_color=”#ffffff” button_border_width=”1px” button_border_color=”#ffffff” button_border_radius=”0px” button_letter_spacing=”2px” button_font=”Roboto|||on|||||” button_use_icon=”off” custom_margin=”-21px||||false|false” custom_padding=”1px|16px|1px|16px|true|false” button_border_color_last_edited=”off|desktop” box_shadow_style=”preset7″ box_shadow_horizontal=”0px” box_shadow_vertical=”0px” box_shadow_color=”#ffffff” locked=”off” global_colors_info=”{}” button_bg_color__hover_enabled=”on|hover” box_shadow_vertical__hover=”200px” box_shadow_horizontal__hover_enabled=”on” box_shadow_horizontal__hover=”350px” button_text_color__hover_enabled=”on|desktop” button_text_color__hover=”#037aba” button_bg_color__hover=”#ffffff” button_bg_enable_color__hover=”on” button_border_color__hover_enabled=”on|hover” button_border_color__hover=”#ffffff”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

BGSM & Partners A new way forward in consultation.We have over 60 correspondents around the world to assist you in the internationalization processes of your companies.International TaxationTransfer Pricing in Intercompany TransactionsDeductibility of Price AdjustmentsExplanation:International Taxation (Fiscalit\u00e0 Internazionale): This refers to the field of taxation that deals with cross-border business activities and the tax rules that […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-49579","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/pages\/49579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/comments?post=49579"}],"version-history":[{"count":42,"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/pages\/49579\/revisions"}],"predecessor-version":[{"id":54155,"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/pages\/49579\/revisions\/54155"}],"wp:attachment":[{"href":"https:\/\/www.bgsm.it\/en\/wp-json\/wp\/v2\/media?parent=49579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}