Provincial Tax Court decision on documentation supporting cost sharing agreements

Journal
Saccardo, N.
International Transfer Pricing Journal 2006 (Volume 13), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article comments on a decision of 28 June 2005 by the Provincial Tax Court of Milan regarding the deductibility of costs charged by a foreign coordination centre to an Italian resident controlled company.