Abstract
As a part of the provisions governing the subject of the measurement of the income of business enterprises, the fifth paragraph, subparagraph 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 to be included in the proceeds.
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© 1980 Springer Science+Business Media Dordrecht
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Trivoli, S. (1980). Introduction. In: Trivoli, S. (eds) Transfer Pricing. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4516-1_1
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DOI: https://doi.org/10.1007/978-94-017-4516-1_1
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