Italia Oggi

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

Simplified transfer pricing

The documentation prepared for transfer pricing purposes will be considered suitable in all those circumstances in which it provides the control bodies with the data and elements necessary for an analysis of the transfer prices applied, regardless of the fact that the method for determining them or the selection of the comparables adopted may differ from those identified by the Tax Authorities. …

For full access to the article, click here.