Aggressive Tax Planning: Tax Avoidance Aspects of Financial Transactions
/Author: Piergiorgio Valente
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Author: Piergiorgio Valente
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Author: Piergiorgio Valente
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Author: Piergiorgio Valente
To ensure the respect of the arm’s length principle, Italian Law mandates that companies’ financial statements include proper disclosures regarding transactions with related parties.
Author: Piergiorgio Valente and Ivo Caraccioli
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Author: Piergiorgio Valente
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Author: Antonella Della Rovere
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Author: Caterina Alagna and Federico Vincenti
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Author: Antonella Della Rovere
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Author: Salvatore Mattia and Federico Vincenti
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Author: Salvatore Mattia and Federico Vincenti
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Author: Salvatore Mattia
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Author: Piergiorgio Valente and Salvatore Mattia
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Published in: Tax Notes Int’l, July 8, 2013
On March 19, the Italian Revenue Office published the second edition of the international tax ruling bulletin, nearly three years after its first edition. The bulletin provides an update on the activities carried out by the International Tax Ruling Office from 2010 to 2012.
The increase in auditing activities by Italian tax authorities (especially in transfer pricing matters) has prompted taxpayers to try to define in advance those cases that are characterized by the highest degree of uncertainty.
Author: Caterina Alagna
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Author: Piergiorgio Valente
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