Transfer Pricing

Name: Transfer Pricing
Brand: Springer Nature
SKU: 9789401745161
Availability: InStock

Transfer Pricing

Brand

Springer Nature

Manufacturer

N/A

Part Number

GTIN

9789401745161

Condition

New

0 Reviews

0 Questions | 0 Answers

Product Description

As a part of the provisions governing the subject of the measurement of the income of business enterprises, the fifth paragraph, sub paragraph b), of article 53 of the Presidential Decree no. 597 of 29 September, 1973, provides, as it is well known, that "the difference between the normal value of goods and services, and the consideration for transfers made and for services rendered to companies, whose legal seat or administrative headquarters and whose main object are not in the Italian territory, and which either directly or indirectly control the enterprise, or are controlled by the same company that controls the enterprise", is tobe included in the proceeds. The second paragraph of the successive article 56 further states that the cost of acquisition of the goods transferred and of the services rendered by the same enterprises is to be curtailed of any surplus tn respect of the normal value. The same provision also applies to the goods transferred and the services rendered by companies not having in Italy their legal seat or their administrative office or the main object of their activity, for account of which the enterprise carries out an activity for the sale and placement of raw materials or goods, or for the manufacturing or processing of products.

Available Colors

N/A

Available Sizes

N/A

1 Offer Price Range: $39.99 - $39.99

BEST PRICE

Single Product Purchase

$39.99

@ Link.springer.com BUY Now

Price Comparison

Seller	Contact Seller	List Price	On Sale	Shipping	Best Promo	Final Price	Volume Discount	Financing	Availability	Seller's Page
BEST PRICE 1 Product Purchase @ Link.springer.com Rate Seller This functionality is for registered users only. Go to Login/Register		$39.99	$39.99			$39.99		See Site	In stock	Visit Store