The Resource Transfer pricing audits : suitability of transfer pricing documentation

Transfer pricing audits : suitability of transfer pricing documentation

Label
Transfer pricing audits : suitability of transfer pricing documentation
Title
Transfer pricing audits : suitability of transfer pricing documentation
Creator
Subject
Language
eng
Summary
Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer's submission to the tax authorities of 'suitable' documentation to support taxpayer's transfer pricing policies. Assessment on the 'suitability' of such documentation by tax inspectors has given rise to a variety of critical issues in the last few years
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 6/7 ; p. 501-506
http://library.link/vocab/creatorName
  • Valente, P
  • Caraccioli, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • audit
  • documentation requirements
Label
Transfer pricing audits : suitability of transfer pricing documentation
Instantiates
Publication
Label
Transfer pricing audits : suitability of transfer pricing documentation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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