The article deals with the interpretation by the Italian Supreme Court of the cost sharing agreements and their relevance for tax law purposes. The Supreme court considers that these agreements might be relevant and applicable to tax law as well only insofar they reflect the effective use of the goods or service whose costs are shared amongst the non resident company and her Permanent establishment in Italy.
Italian perspective on international cost sharing
GREGGI, Marco
2004
Abstract
The article deals with the interpretation by the Italian Supreme Court of the cost sharing agreements and their relevance for tax law purposes. The Supreme court considers that these agreements might be relevant and applicable to tax law as well only insofar they reflect the effective use of the goods or service whose costs are shared amongst the non resident company and her Permanent establishment in Italy.File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
