The shift in the burden of proof in regard to transfer pricing

• Autores: Pietro Mastellone
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 5, 2011, págs. 211-214
• Idioma: inglés
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• Resumen

  • In this note, the author discusses the development of the transfer pricing regime in Italy in the context of recent legislative and case law developments that, inter alia, clarify that the initial burden of proof in this area is on the tax authorities.