Transfer pricing: criminal tax risks under italian law

• Autores: Piergiorgio Valente, Ivo Caraccioli
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 7, 2011, págs. 294-301
• Idioma: inglés
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• Resumen

  • The authors examine the potential criminal liability of taxpayers in the transfer pricing domain. In particular, they examine the types of criminal offenses, the use of estimates regarding values, cases where penalties are not to be imposed, the burden of proof and who may be found criminally liable.