The Resource The long-awaited Circular Letter on Italian transfer pricing documentation : critical analysis and practical implications

The long-awaited Circular Letter on Italian transfer pricing documentation : critical analysis and practical implications

Label
The long-awaited Circular Letter on Italian transfer pricing documentation : critical analysis and practical implications
Title
The long-awaited Circular Letter on Italian transfer pricing documentation : critical analysis and practical implications
Creator
Subject
Language
eng
Summary
With the 2021 Circular Letter on transfer pricing documentation, the Italian tax authorities have not only shed some light on the operational instructions concerning the new transfer pricing documentation and the related penalty protection regime, but also outlined a number of interesting positions on various topics in the transfer pricing field that so far have never yet been addressed
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 29 (2022), no. 2 ; p. 111-119
http://library.link/vocab/creatorName
  • Zucchetti, S
  • Tombesi, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • penalties
  • master file
  • local file
Label
The long-awaited Circular Letter on Italian transfer pricing documentation : critical analysis and practical implications
Instantiates
Publication
Label
The long-awaited Circular Letter on Italian transfer pricing documentation : critical analysis and practical implications
Publication

Library Locations

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