- Articoli
Relief for Deductibility of “Black list” Costs Does not Exclude Burden to Prove Their Relevance
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Transfer Pricing – Criminal Tax Risks under Italian Law
Transfer Pricing – Criminal Tax Risks under Italian Law The authors examine the potential criminal...
Tax Governance: la Gestione del Rischio Fiscale nelle Imprese
La gestione del rischio fiscale nei gruppi multinazionali implica l’amministrazione e il controllo...
Tax Governance: Management of Corporate Tax Risk
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Il Transfer Pricing dei Paesi in Via di Sviluppo: Criticità e Raccomandazioni Secondo la Commissione Europea
L’adozione di un’adeguata legislazione sul transfer pricing nei Paesi in via di sviluppo è fond...
Transfer Pricing in Developing Countries: The European Commission on Critical Issues and Recommendations
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Procedure Arbitrali Contro la Doppia Imposizione Anche in Caso di “Sanzioni Gravi”?
Le procedure “amichevoli”, per risolvere controversie fiscali internazionali, dispongono ormai d...
The ‘Center of Vital Interests’: A Review of Italy’s Rules on Tax Residence
The Italian Revenue Office has been forwarding questionnaires to many individuals who, in the last f...
The Burden of Proof and Transfer Pricing
This article discusses the rule on the burden of proof as laid down in Art. 2697 of the Civil Code. ...
Rischi Penal-Tributari Potenzialmente Configurabili nel «Transfer Pricing»
In materia di transfer princing, l’onere della prova del mancato rispetto del principio del valore...
Potential Criminal Tax Risk in Transfer Pricing
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2010 CFE Questionnaire on Transfer Pricing Documentation
The CFE (http://www.cfe-eutax.org/) has released a summary of the responses to the “CFE Questionna...