In this note, the author discusses the development of the transfer pricing regime in Italy in the context of recent legislative and case law developments that, inter alia, clarify that the initial burden of proof in this area is on the tax authorities.

The shift in the burden of proof in regard to transfer pricing

MASTELLONE, Pietro
2011-01-01

Abstract

In this note, the author discusses the development of the transfer pricing regime in Italy in the context of recent legislative and case law developments that, inter alia, clarify that the initial burden of proof in this area is on the tax authorities.
journal article - articolo
2011
Mastellone, Pietro
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/26312
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