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The new Italian transfer pricing provision concerning unilateral corresponding adjustments Aurelio Massimiano and Mirko Saveri

By: Massimiano, Aurelio .

Contributor(s): Severi, Mirko .

Material type: Article

ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA

| AJUSTES FISCALES

| ITALIA

In: International Transfer Pricing Journal v. 26, n. 1, January/February 2019, p. 70-77Summary: 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.

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Recursos electrónicos	IEF	IEF	ITPJ/2019/1-8 (Browse shelf)	Available		ITPJ/2019/1-8

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Resumen.

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.

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Biblioteca del Instituto de Estudios Fiscales

The new Italian transfer pricing provision concerning unilateral corresponding adjustments Aurelio Massimiano and Mirko Saveri

By: Massimiano, Aurelio.

Contributor(s): Severi, Mirko.

Browsing IEF Shelves Close shelf browser

By: Massimiano, Aurelio .

Contributor(s): Severi, Mirko .