000			02025nab a2200253 c 4500
999			_c144818 _d144818
003			ES-MaIEF
005			20211013115246.0
007			ta
008			211011t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969322 _aPonticelli, Domenico
245		4	_aThe non-unique notion of "control" in transfer pricing _helectrónico _binterpretation, legislative developments and problematic aspects from an Italian and international perspective _c Domenico Ponticelli and Sabrina Tronci
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aFor their concrete implementation, transfer pricing rules necessarily presuppose a tax-relevant notion of "group", which is built on the concept of "control" among enterprises. The current definition of "control", under Italian tax law, is the result of a long and troubled process of refining the legislative text. Over time, the Italian tax authorities have always adopted a far-reaching interpretation of "control", which went far beyond contractual or shareholding connections (that make relevance for the notion of "control" under the Italian Civil Code), resulting in the application of the transfer pricing rules even to cases not representing a distortion of the rules of competition, but rather reflecting situations that can be ordinarily found on the market. The notion of "control" has been finally clarified (and circumscribed) by the recent legislative developments, which - despite a number of persistent interpretative doubts - appear also more in line with the international OECD framework, which is briefly discussed in this article as well.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_940745 _aCONTROL
650		4	_aITALIA _947518
700	1		_969323 _aTronci, Sabrina
773	0		_9165891 _oITPJ/2021/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 4, 2021, p. 291-298
942			_cRE