Guidance from the Italian legislator on the correct application of the arm's length principle Gabriella Cappelleri and Matteo Cataldi
By: Cappelleri, Gabriella
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Contributor(s): Cataldi, Matteo.
Material type: 
ArticlePublisher: 2018Subject(s): PRINCIPIO DE PLENA COMPETENCIA | ITALIA
In:
International Transfer Pricing Journal v. 25, n. 5, November 2018, p. 383-391Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/5-8 (Browse shelf) | Available | ITPJ/2018/5-8 |
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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.
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