Transfer pricing :
Transfer pricing : the Italian experience : translation of the Circular letter no. 9.2267 issued by the Italian Ministry of Finance on September 22, 1980, denominated : "the transfer prices in the computation of taxable income of enterprises subject to foreign control" /
- Deventer : Boston : Hingham, MA : Kluwer : Kluwer Law and Taxation [distributor] , c1980.
- 102 p. ;
Text in English and Italian.
The book contains the full text of the circular, a translation into English and a short introduction. The translation has been deliberately made in the literal approach as opposed to a functional interpretation.
9065440100
Transfer pricing
Corporations, Foreign--Taxation
International business enterprises
Investments, Foreign
Transfer pricing--Law and legislation
Business enterprises, Foreign--Law and legislation
Business enterprises, Foreign--Taxation
Italy.
HD62.45 / .T73 1981
336.27 / TRA
Text in English and Italian.
The book contains the full text of the circular, a translation into English and a short introduction. The translation has been deliberately made in the literal approach as opposed to a functional interpretation.
9065440100
Transfer pricing
Corporations, Foreign--Taxation
International business enterprises
Investments, Foreign
Transfer pricing--Law and legislation
Business enterprises, Foreign--Law and legislation
Business enterprises, Foreign--Taxation
Italy.
HD62.45 / .T73 1981
336.27 / TRA