Transfer Pricing - The Italian Experience (Paperback, Softcover reprint of the original 1st ed. 1980)

As a part of the provisions governing the subject of the measurement of the income of business enterprises, the fifth paragraph, sub paragraph b), of article 53 of the Presidential Decree no. 597 of 29 September, 1973, provides, as it is well known, that "the difference between the normal value of goods and services, and the consideration for transfers made and for services rendered to companies, whose legal seat or administrative headquarters and whose main object are not in the Italian territory, and which either directly or indirectly control the enterprise, or are controlled by the same company that controls the enterprise," is tobe included in the proceeds. The second paragraph of the successive article 56 further states that the cost of acquisition of the goods transferred and of the services rendered by the same enterprises is to be curtailed of any surplus tn respect of the normal value. The same provision also applies to the goods transferred and the services rendered by companies not having in Italy their legal seat or their administrative office or the main object of their activity, for account of which the enterprise carries out an activity for the sale and placement of raw materials or goods, or for the manufacturing or processing of products."

General

Imprint:	Springer
Country of origin:	Netherlands
Release date:	April 2014
First published:	1980
Editors:	Studio Trivoli Staff
Dimensions:	235 x 155 x 6mm (L x W x T)
Format:	Paperback
Pages:	102
Edition:	Softcover reprint of the original 1st ed. 1980
ISBN-13:	978-9401745185
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > General Books > Money & Finance > Public finance > General
LSN:	9401745188
Barcode:	9789401745185

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