Cappelleri, Gabriella
Guidance from the Italian legislator on the correct application of the arm's length principle / Gabriella Cappelleri and Matteo Cataldi .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Recently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm's length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project.
PRINCIPIO DE PLENA COMPETENCIA
ITALIA
Cataldi, Matteo
International Transfer Pricing Journal 385-3074 v. 25, n. 5, November 2018, p. 383-391
Guidance from the Italian legislator on the correct application of the arm's length principle / Gabriella Cappelleri and Matteo Cataldi .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Recently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm's length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project.
PRINCIPIO DE PLENA COMPETENCIA
ITALIA
Cataldi, Matteo
International Transfer Pricing Journal 385-3074 v. 25, n. 5, November 2018, p. 383-391