000			01429nam a2200313 a 4500
008			850819t1981 ne er 000 0 eng
020			_a9065440100
040			_aDLC _cDLC
050	0	0	_aHD62.45 _b.T73 1981
082	0	0	_a336.27 _bTRA
245	0	0	_aTransfer pricing : _bthe 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" /
260			_aDeventer : _aBoston : _bKluwer : _aHingham, MA : _bKluwer Law and Taxation [distributor] , _cc1980.
300			_a102 p. ;
500			_aText in English and Italian.
520			_aThe 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.
590			_aosa 09/01/2019
591			_aLoans
650		0	_aTransfer pricing
650		0	_aCorporations, Foreign--Taxation
650		0	_aInternational business enterprises
650		0	_aInvestments, Foreign
650		0	_aTransfer pricing--Law and legislation
650		0	_aBusiness enterprises, Foreign--Law and legislation
650		0	_aBusiness enterprises, Foreign--Taxation
651			_aItaly.
710	2		_aStudio Trivoli.
942			_2ddc _cBOOK
949			_a336.27 TRA
999			_c11151 _d11151