| 000 | 01175nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c149753 _d149753 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240923184801.0 | ||
| 007 | ta | ||
| 008 | 240904s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_971909 _aFuxa, Diletta |
||
| 245 | 1 | 0 |
_aSelection of loss-making comparables _bstate of the art' in Italy _c Diletta Fuxa, Giuseppe Ferrisi |
| 260 | _c2024 | ||
| 520 | _aDiletta 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. | ||
| 650 | 4 |
_947518 _aITALIA |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 700 |
_971910 _aFerrisi, Giuseppe |
||
| 773 | 0 |
_9172172 _oOP 138-Bis/2024/114/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 6, May 6 2024, p. 837-842 |
|
| 942 | _cART | ||