Stabile Organizzazione Bancaria: Attribuzione dei Profitti e Fondo di Dotazione Nella Prassi e Nella Giurisprudenza Italiana
/Autore: Piergiorgio Valente
The assignment of profits and the formation of the so-called “endowment fund” of permanent establishments must occur following a detailed functional analysis and the comparability analysis, in order to assure the correct application of the arm’s length principle and the exercise of the taxation power of the States wherein the branches are located.
