The Resource Italian Supreme Court rules on application of transfer pricing regulations
Italian Supreme Court rules on application of transfer pricing regulations
Resource Information
The item Italian Supreme Court rules on application of transfer pricing regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Italian Supreme Court rules on application of transfer pricing regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- By means of Ruling No. 22010 of 25 September 2013, on the treatment of interest rates deriving from intercompany loans, Italy's Supreme Court emphasized how, for application purposes of the transfer pricing rules set forth under article 110(7) of the Italian Income Tax Code (Testo Unico delle Imposte sui Redditi, or TUIR), reference should be made to article 9 of the TUIR, which contains the factors that determine whether a transaction is at arm's length. The ruling also provides useful indications on the theme of the burden of proof; the tax authorities are exclusively required to provide evidence regarding the existence of intercompany transactions that are not at arm's length
- Language
- eng
- Label
- Italian Supreme Court rules on application of transfer pricing regulations
- Title
- Italian Supreme Court rules on application of transfer pricing regulations
- Language
- eng
- Summary
- By means of Ruling No. 22010 of 25 September 2013, on the treatment of interest rates deriving from intercompany loans, Italy's Supreme Court emphasized how, for application purposes of the transfer pricing rules set forth under article 110(7) of the Italian Income Tax Code (Testo Unico delle Imposte sui Redditi, or TUIR), reference should be made to article 9 of the TUIR, which contains the factors that determine whether a transaction is at arm's length. The ruling also provides useful indications on the theme of the burden of proof; the tax authorities are exclusively required to provide evidence regarding the existence of intercompany transactions that are not at arm's length
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 73 (2014),
- http://library.link/vocab/creatorName
- Valente, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- intercompany loan
- arm's length principle
- burden of proof
- case law
- Label
- Italian Supreme Court rules on application of transfer pricing regulations
- Label
- Italian Supreme Court rules on application of transfer pricing regulations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Italian-Supreme-Court-rules-on-application-of/26T23ZFdh-U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Italian-Supreme-Court-rules-on-application-of/26T23ZFdh-U/">Italian Supreme Court rules on application of transfer pricing regulations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
