Italy - The Burden of Proof and Transfer Pricing
- P. Valente
- International Transfer Pricing Journal, 2011 (Volume 18), No 4
- 20 July 2011
This article discusses the rule on the burden of proof as laid down in Art. 2697 of the Civil Code. After an analysis, the application of this rule is examined, with an emphasis on case law concerning the burden of proof in controversies relating to transfer pricing.