Selection of loss-making comparables state of the art' in Italy Diletta Fuxa, Giuseppe Ferrisi
By: Fuxa, Diletta
.
Contributor(s): Ferrisi, Giuseppe.
Material type: 
ArticlePublisher: 2024Subject(s): ITALIA | PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES
In:
Tax Notes International v. 114, n. 6, May 6 2024, p. 837-842Summary: Diletta Fuxa is a transfer pricing partner and Giuseppe Ferrisi is a transfer pricing manager at Alma LED in Milan. In this article, Fuxa and Ferrisi describe why the selection of comparables is of paramount importance in any transfer pricing analysis, providing a technical point of view on evaluating the companies to be selected, verifying the existence of comparability factors, and identifying any anomalies affecting the arm’s-length range.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/114/6-2 (Browse shelf) | Available | OP 138-Bis/2024/114/6-2 |
Diletta Fuxa is a transfer pricing partner and Giuseppe Ferrisi is a transfer pricing manager at Alma LED in Milan. In this article, Fuxa and Ferrisi describe why the selection of comparables is of paramount importance in any transfer pricing analysis, providing a technical point of view on evaluating the companies to be selected, verifying the existence of comparability factors, and identifying any anomalies affecting the arm’s-length range.
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