Transfer pricing of intangibles : court rulings on the administrative safe harbour

Journal
Rotondaro, C.
Italy
International Transfer Pricing Journal 1999 (Volume 6), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Highlights and comments on the decision 387 of 11 June 1998 by the Tax Court of Ravenna upholding an assessment of the tax authorities disallowing part of a deduction for royalty payments made by an Italian company to ts USA parent.