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Transfer Pricing Audits: Suitability of Transfer Pricing Documentation
Intertax, 2017Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer’s submission to the Tax Authorities of ‘suitable’ documentation to support taxpayer’s transfer pricing policies.
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2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
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The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
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Multinationals and Transfer Pricing.
The Economic Journal, 1985Steven Globerman +2 more
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Controllers Magazine, 2000
The article summarizes the business relevance of transfer pricing from an operational and fiscal perspective. This article is parrt 1 of the contribution on transfer pricing.
Huijbregtse, S.B., Steens, H.B.A.
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The article summarizes the business relevance of transfer pricing from an operational and fiscal perspective. This article is parrt 1 of the contribution on transfer pricing.
Huijbregtse, S.B., Steens, H.B.A.
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1998
"Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre.
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"Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre.
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Transfer learning for electricity price forecasting
Sustainable Energy, Grids and Networks, 2023İlkay Oksuz +2 more
exaly