Transfer Pricing: the Analysis of Functions Assets and Risks
Author: Piergiorgio Valente
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Transfer Pricing: Tax Audits in the Report of the Forum on Tax Administration
Author: Piergiorgio Valente
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Transfer pricing and the Ford Italia case
Author: Piergiorgio Valente
The last decade saw a significant increase of transfer pricing controversies as well as assessments issued by the tax authorities by virtue of the application of Article 110, Paragraph 7, of the TUIR..
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05
2012
TRANSFER PRICING MANUAL (2nd Ed.)
Author: Piergiorgio Valente
The “Transfer Pricing Manual” (II Edition, pp. 3400) is a helpful tool that provides professionals and scholars with accurate and rigorous answers – from both, a legal-economic perspective as well as a hands-on approach – on complex…
Transfer Pricing in Developing Countries: The UN Manual
Author: Piergiorgio Valente
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(Ir)relevance of Irap and VAT in Case of Transfer Pricing Adjustments
Authors: Salvatore Mattia e Claudio Melillo
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Andaf: White Paper on Simplification. The Contribution of the Tax Technical Committee
Author: Salvatore Mattia
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Arbitration Convention 90/436/EEC: Inapplicability in Case of Serious Penalties
Author: Piergiorgio Valente
A tool for settling transfer pricing controversies is the EU Arbitration Convention No. 90/436/EEC. If a double taxation in transfer pricing occurs, the enterprise may submit its case to the competent authority of the state in which…
