| 000 | 01218nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c146415 _d146415 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220919111649.0 | ||
| 007 | ta | ||
| 008 | 220906t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_aZucchetti, Simone _964687 |
||
| 245 | 4 |
_aThe long-awaited Circular Letter on Italian transfer pricing documentation _helectrónico _bcritical analysis and practical implications _c Simone Zucchetti and Giulio Tombesi |
|
| 500 | _aResumen. | ||
| 520 | _aWith 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. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 700 | 1 |
_970018 _aTombesi, Giulio |
|
| 773 | 0 |
_9167835 _oITPJ/2022/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 2, 2022, p. 111-119 |
|
| 942 | _cRE | ||