Studio Trivoli Staff Transfer Pricing 9789401745185

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Автор: Studio Trivoli Staff
Название: Transfer Pricing
ISBN: 9789401745185
Издательство: Springer
Классификация:

Финансы

Государственные финансы

ISBN-10: 9401745188
Обложка/Формат: Paperback
Страницы: 102
Вес: 0.16 кг.
Дата издания: 20.04.2014
Язык: English
Размер: 234 x 156 x 6
Основная тема: Economics
Подзаголовок: The Italian Experience
Ссылка на Издательство: Link
Рейтинг:
Поставляется из: Германии
Описание: 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.

Transfer Pricing, Studio Trivoli Staff