comparemela.com

Latest Breaking News On - Transfer pricing guidance - Page 1 : comparemela.com

IRS's Implicit Parental Support Guidance 'Formalizes' Past Litigation Position | Morgan Lewis

The Internal Revenue Service (IRS) recently issued a nonbinding Generic Legal Advice Memorandum (GLAM) that provides advice on Internal Revenue Code Section 482 and so-called implicit.

Morgan lewisJames kellyDavid stewartSp rating servicesLength standard to related party debtNational officeSee eaton corpOffice of appealsLaw institute webinar septAmerican bar association webinar octPricing of related party guarantees septPricing of related partyGroup rating methodology novAmerican bar associationRevenue serviceInternal revenue service

Guide to transfer pricing and financial transactions, with an Italian nuance

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains the application of the OECD Transfer Pricing Guidelines to financial transactions as multinationals increasingly centralise their treasury functions

Supreme courtTransfer pricing guidanceFinancial transactionsInclusive frameworkPricing guidelinesCircular letter

Fiat finally won the case: TP takeaways from a decade of litigation

Viktoria Dimitrova and Alain Goebel of Arendt & Medernach reflect on the conclusions that may be drawn from the FIAT state aid case for TP purposes.

Commission decisionEuropean unionCommission under articleEuropean courtModel tax conventionFiat chrysler finance europeTax conventionGeneral courtLuxembourg income tax lawTransfer pricing guidanceFinancial transactions

The year in review: capital markets in Luxembourg

This article examines the most significant capital markets developments in Luxembourg over the past year.

Unidroit conventionEuropean commission regulationEuropean central bankConstitutional courtLuxembourg stock exchangeEuropean unionGlobal forum on transparencyEuropean bankEuropean investment bankCouncil directiveLuxembourg courtOrganisation for economicClearstream internationalEuropean parliamentFinancial action taskList of the luxembourg stock exchange

Intercompany loans in Italy: Beyond the arm's-length principle?

Stefano Bognandi and Elena Baron of LED Taxand considers recent Italian case law and compliance with the arm’s-length principle.

Avvocatie commercialistiStefano bognandiCommercialel bocconiSelena baronInstitute of chartered accountants milanItalian supreme courtEuropean unionItalian courtEuromoney institutional investorItalian income tax codeItalian tax authoritiesImpresa pizzarottiPricing guidelinesTransfer pricing guidanceFinancial transactionsMinisterial decree

vimarsana © 2020. All Rights Reserved.