The Resource The new Italian transfer pricing provision concerning unilateral corresponding adjustments

The new Italian transfer pricing provision concerning unilateral corresponding adjustments

Label
The new Italian transfer pricing provision concerning unilateral corresponding adjustments
Title
The new Italian transfer pricing provision concerning unilateral corresponding adjustments
Creator
Subject
Language
  • eng
  • eng
Summary
On 30 May 2018, the Italian Revenue Agency published the regulation implementing the new rules on unilateral corresponding adjustments. The article discusses the specifics of the regulation, highlighting the opportunities arising from the new procedure and the most critical aspects
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 1 ; p. 70-77
http://library.link/vocab/creatorName
  • Massimiano, A
  • Severi, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • corresponding adjustment
  • arm's length principle
  • tax treaty
  • exchange of information
  • avoidance of double taxation
Label
The new Italian transfer pricing provision concerning unilateral corresponding adjustments
Instantiates
Publication
Note
20190312
Other control number
itpj_2019_01_it_1.html
Label
The new Italian transfer pricing provision concerning unilateral corresponding adjustments
Publication
Note
20190312
Other control number
itpj_2019_01_it_1.html

Library Locations

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      52.3736660 4.9336932
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