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

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
Creator
Subject
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
Instantiates
Publication
Label
The Italian Supreme Court decision in the Cathay Pacific Airways case : indirect cost allocation to branches of foreign airlines
Publication

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      52.37366609999999 4.9336932
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