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Italy - Royalties Exceeding an Arm’s Length Value: Deemed (In)applicability of “Secondary Adjustments” in Italy

Country:
Italy
Author:
M. Manca
Issue:
European Taxation, 2019 (Volume 59), No 9
Published:
13 August 2019
In this article, the author discusses the legality of secondary adjustments under Italian law in respect of non-arm’s length royalty payments subject to a transfer pricing adjustment, having specific regard to the approach of the tax authorities.
 
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