GEB_LOGO

Year-End Adjustments: the Italian Perspective

Autore: Piergiorgio Valente

In matters of transfer pricing, the terms “compensating adjustments” and “year-end adjustments” refer to the adjustments made by companies to align the transfer pricing criteria they adopted during the fiscal year with the actual year-end figures so that these are consistent with the arm’s-length.

Scarica

Shopping Cart

Nessun prodotto nel carrello.