The Resource Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?

Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?

Label
Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?
Title
Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?
Creator
Subject
Language
  • eng
  • eng
Summary
The aim of this article is to assess the Italian and Singapore regulatory framework in the area of transfer pricing with reference to a possible use of the blockchain technology. For this purpose, it conducts a comparative analysis, focused on two fundamental issues in national legislation: the burden of proof and the penalty system. Based on the results of the analysis process, the conclusion is that in both countries some changes in legislation should be considered to ensure legal certainty and properly motivate multinational enterprises and tax administrations towards a blockchain scenario for transfer pricing
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 28 (2021), no. 1 ; p. 64-74
http://library.link/vocab/creatorName
Cipollini, C
Geographic coverage
  • International
  • Europe
  • European Union
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • blockchain
  • documentation requirements
  • functional analysis
  • burden of proof
  • penalties
Label
Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?
Instantiates
Publication
Note
20210326
Other control number
itpj_2021_01_int_1.html
Label
Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?
Publication
Note
20210326
Other control number
itpj_2021_01_int_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...