The Resource The new Italian transfer pricing provision concerning unilateral corresponding adjustments
The new Italian transfer pricing provision concerning unilateral corresponding adjustments
Resource Information
The item The new Italian transfer pricing provision concerning unilateral corresponding adjustments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The new Italian transfer pricing provision concerning unilateral corresponding adjustments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- The new Italian transfer pricing provision concerning unilateral corresponding adjustments
- Title
- The new Italian transfer pricing provision concerning unilateral corresponding adjustments
- Language
- 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
- Label
- The new Italian transfer pricing provision concerning unilateral corresponding adjustments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-new-Italian-transfer-pricing-provision/LhXsnhq9SMg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-new-Italian-transfer-pricing-provision/LhXsnhq9SMg/">The new Italian transfer pricing provision concerning unilateral corresponding adjustments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-new-Italian-transfer-pricing-provision/LhXsnhq9SMg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-new-Italian-transfer-pricing-provision/LhXsnhq9SMg/">The new Italian transfer pricing provision concerning unilateral corresponding adjustments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
