The Resource Commissionaire held accountable for justifying its relationship with its principal established in a tax haven

Commissionaire held accountable for justifying its relationship with its principal established in a tax haven

Label
Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
Title
Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
Creator
Subject
Language
eng
Summary
This article deals with an interesting ruling of the Italian tax authorities concerning a Swiss-based principal, an Italian commissionaire (undisclosed agent) and the end customer. After expounding the law and the facts of the cases, the author takes a critical look at the ruling and its possible ramifications
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 12 (2005),
http://library.link/vocab/creatorName
Galli, C
Language note
English
http://library.link/vocab/subjectName
  • commissionaire
  • ruling
  • tax treaty
  • anti-evasion
  • sham transaction
Label
Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
Instantiates
Publication
Label
Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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