| 000 | 01278nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219151610.0 | ||
| 008 | 170728s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aValente, Piergiorgio _944592 |
|
| 245 |
_aTransfer pricing audits _b suitability of transfer pricing documentation _c Piergiorgio Valente & Ivo Caraccioli |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aDOCUMENTOS _942848 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 520 | _aArticle 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. | ||
| 700 | 1 |
_aCaraccioli, Ivo _98912 |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 6-7, June / July 2017, p. 501-506 |
|
| 942 | _cART | ||
| 942 | _z148353 | ||
| 999 |
_c16916 _d16916 |
||