Transfer pricing rules under EU law and the CJEU's decision in Impresa Pizzarotti by Raffaele Petruzzi and Argyro Myzithra
By: Petruzzi, Raffaele
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Contributor(s): Myzithra, Argyro.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 101, n. 5, February 1 2021, p. 591-597Summary: In this article, the authors examine the Court of Justice of the European Union's decision in Impresa Pizzarotti, focusing on its effect on EU transfer pricing rules.
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| Artículos | IEF | IEF | OP 138-B/2021/101/5-3 (Browse shelf) | Available | OP 138-B/2021/101/5-3 |
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| OP 138-B/2021/101/4-6 The TCJA's unilateral provocation of DSTs | OP 138-B/2021/101/5-1 U.S. tax review | OP 138-B/2021/101/5-2 Gender equality, taxation, and the COVID-19 recovery | OP 138-B/2021/101/5-3 Transfer pricing rules under EU law and the CJEU's decision in Impresa Pizzarotti | OP 138-B/2021/101/5-4 The baby and the bathwater | OP 138-B/2021/101/5-5 Formula-based transfer pricing | OP 138-B/2021/101/5-6 Mexico's GAAR |
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Resumen.
In this article, the authors examine the Court of Justice of the European Union's decision in Impresa Pizzarotti, focusing on its effect on EU transfer pricing rules.
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