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Transfer Pricing

The Italian Experience

Jezik EngleskiEngleski
Knjiga Meki uvez
Knjiga Transfer Pricing tudio Trivoli Staff
Libristo kod: 02730529
Nakladnici Springer, prosinac 2013
As a part of the provisions governing the subject of the measurement of the income of business enter... Cijeli opis
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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.

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Informacije o knjizi

Puni naziv Transfer Pricing
Jezik Engleski
Uvez Knjiga - Meki uvez
Datum izdanja 2013
Broj stranica 102
EAN 9789401745185
ISBN 9401745188
Libristo kod 02730529
Nakladnici Springer
Težina 172
Dimenzije 155 x 235 x 7
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