Transfer pricing audits suitability of transfer pricing documentation Piergiorgio Valente & Ivo Caraccioli
By: Valente, Piergiorgio
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Contributor(s): Caraccioli, Ivo.
Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | DOCUMENTOS | ITALIA
In:
Intertax v. 45, n. 6-7, June / July 2017, p. 501-506Summary: Article 26 of Legislative Decree No. 78/2010 introduced in Italy arewarding regime related to the non-application of penalties involvingintercompany transfer pricing adjustments in connection with taxpayer.s submission to the Tax Authorities of .suitable. documentation to support taxpayer.s transfer pricing policies. Assessment on the .suitability. of such documentation by Tax Inspectors has given rise to a variety of critical issues in the last few years.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/6/7-7 (Browse shelf) | Available | OP 2141/2017/6/7-7 |
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| OP 2141/2017/6/7-4 Taxation of digital economy | OP 2141/2017/6/7-5 Holding companies in the BEPS era | OP 2141/2017/6/7-6 Changing the paradigm of shipping activities' taxation in Portugal | OP 2141/2017/6/7-7 Transfer pricing audits | OP 2141/2017/8/9-1 Taxation and the European Convention for the Protection of Human Rights : substantive issues | OP 2141/2017/8/9-2 International and European measures for de-offshoring | OP 2141/2017/8/9-3 G7 priorities in taxation |
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Article 26 of Legislative Decree No. 78/2010 introduced in Italy arewarding regime related to the non-application of penalties involvingintercompany transfer pricing adjustments in connection with taxpayer.s submission to the Tax Authorities of .suitable. documentation to support taxpayer.s transfer pricing policies. Assessment on the .suitability. of such documentation by Tax Inspectors has given rise to a variety of critical issues in the last few years.
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