The Resource Italian Supreme Court rules on deductibility of royalties

Italian Supreme Court rules on deductibility of royalties

Label
Italian Supreme Court rules on deductibility of royalties
Title
Italian Supreme Court rules on deductibility of royalties
Creator
Subject
Language
eng
Summary
The Italian Supreme Court on 27 February 2013 issued Decision 4927/2013, which regarded royalties paid by an Italian subsidiary (Alpha) to its U.S. parent (Beta). The Court rejected Alpha's appeal concerning the transfer pricing applied to the payment of royalties to Beta for the license of software. The Supreme Court essentially upheld the position of the Italian Revenue Agency, which denied the application of a 30 percent royalty paid by Alpha to Beta and instead applied 7 percent royalties. This article considers the facts of the case and the Supreme Court decision
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
Queiroli, G
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • case law
  • transfer pricing
Label
Italian Supreme Court rules on deductibility of royalties
Instantiates
Publication
Label
Italian Supreme Court rules on deductibility of royalties
Publication

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      52.3736660 4.9336932
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