| 000 | 01239nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190228123657.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967030 _aCappelleri, Gabriella |
|
| 245 | 0 |
_aGuidance from the Italian legislator on the correct application of the arm's length principle _c Gabriella Cappelleri and Matteo Cataldi |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aRecently, the Italian Ministry of Economy and Finance released a decree setting out the general guidance for the correct application of the arm's length principle. This article provides an analysis of the nine articles of the new decree, taking into account, in particular, the extent to which they comply with the OECD Guidelines as updated by Actions 8-10 and Action 13 of the OECD/G20 BEPS Project. | ||
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_947518 _aITALIA |
|
| 700 | 1 |
_967031 _aCataldi, Matteo |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 5, November 2018, p. 383-391 |
|
| 942 | _cRE | ||
| 999 |
_c140058 _d140058 |
||