The Resource The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
Resource Information
The item The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines 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 The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines 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
- This Italian Supreme Court case considered the documentation requirements necessary to sustain a general expenses recharge to the Italian branch of a foreign airline. The Court held that the head office financial statements (and the resulting internal apportionment) could be accepted, provided that these are subject to an auditors' report
- Language
- eng
- Label
- The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
- Title
- The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
- Language
- eng
- Summary
- This Italian Supreme Court case considered the documentation requirements necessary to sustain a general expenses recharge to the Italian branch of a foreign airline. The Court held that the head office financial statements (and the resulting internal apportionment) could be accepted, provided that these are subject to an auditors' report
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
- http://library.link/vocab/creatorName
- Gusmeroli, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- air transport
- PE
- allocation of expenses
- documentation requirements
- Label
- The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
- Label
- The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
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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/The-Italian-Supreme-Court-decision-in-the-Cathay/bg-qZvvPTow/" 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/The-Italian-Supreme-Court-decision-in-the-Cathay/bg-qZvvPTow/">The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines</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>
