Abstract
All interest accruing from lending transactions stipulated by Italian enterprises with foreign controlling companies, fall within the rules governing the transfer price referred to in articles 53 and 56 of the Presidential Decree n. 597 of 29 September, 1973.
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© 1980 Springer Science+Business Media Dordrecht
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Trivoli, S. (1980). Normal value and interest. In: Trivoli, S. (eds) Transfer Pricing. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4516-1_5
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DOI: https://doi.org/10.1007/978-94-017-4516-1_5
Publisher Name: Springer, Dordrecht
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