The long-awaited Circular Letter on Italian transfer pricing documentation electrónico critical analysis and practical implications Simone Zucchetti and Giulio Tombesi
By: Zucchetti, Simone
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Contributor(s): Tombesi, Giulio.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | ITALIA
In:
International Transfer Pricing Journal v. 29, n. 2, 2022, p. 111-119Summary: With the 2021 Circular Letter on transfer pricing documentation, the Italian tax authorities have not only shed some light on the operational instructions concerning the new transfer pricing documentation and the related penalty protection regime, but also outlined a number of interesting positions on various topics in the transfer pricing field that so far have never yet been addressed.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/2-5 (Browse shelf) | Available | ITPJ/2022/2-5 |
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Resumen.
With the 2021 Circular Letter on transfer pricing documentation, the Italian tax authorities have not only shed some light on the operational instructions concerning the new transfer pricing documentation and the related penalty protection regime, but also outlined a number of interesting positions on various topics in the transfer pricing field that so far have never yet been addressed.
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