Vertaling van "Tecnica dei prezzi di trasferimento " (Italiaans → Engels) :

transfer pricing

official price system

advance pricing agreement | advance pricing arrangement | APA [Abbr.]

EU Joint Transfer Pricing Forum | EU Joint Transfer Pricing Forum expert group | expert group on transfer pricing | JTPF [Abbr.]

Federal Act of 21 December 1960 on Protected Product Prices and the Price Compensation Fund for Eggs and Egg Products

international taxation of a transfer price | international taxing of a transfer price | international taxation of transfer prices | overseas taxation of transfer prices

45. Notes also the efforts made through the creation of the Platform for Tax Good Governance, which brings various stakeholders around the same table with the aim of creating consensus around the issue of tax avoidance, in particular in an international context, and the Joint Transfer Pricing Forum, which issues a number of guidelines on the technical issues surrounding transfer pricing; stresses that, to date, these bodies have contributed to making limited corrections to the corporate tax framework; regrets that the guidelines issued by the Joint Transfer Pricing Forum so far have not sufficiently tackled the issue of tax avoidance; ...[+++] deplores the fact that the composition of the Joint Transfer Pricing Forum, despite a recent update of its membership, is still unbalanced; objects, moreover, to the fact that tax experts contribute to the work on guidelines on transfer pricing while, at the same time, they may be advising their clients on aggressive tax planning strategies based on transfer pricing, and thus be in a position of conflict of interest;

29. Notes that the existing guidelines for transfer pricing leave MNCs a significant margin of discretion in the choice and implementation of evaluation methods; stresses that the lack of any effective common standard for transfer pricing and the various derogations, exceptions and alternatives provided for are being exploited by MNCs, in contradiction with the spirit of those guidelines, to calibrate their taxable profits by jurisdiction and reduce their overall tax liability through, for instance, abusive cost-plus, arbitrary setting of profit margins or the questionable exclusion of certain expenditure from their calculation; stresses that the best way to address the issue of transfer pricing at EU level is through common tax base consolidati ...[+++]on, which does away with the need for these prices;

This is done, in particular, by setting prices for goods and services sold between companies of the Fiat and Starbucks groups (so-called "transfer prices") that do not correspond to market conditions.

For example, the Commission is proposing measures to close legislative loopholes, improve the transfer pricing system and implement stricter rules for preferential tax regimes, among other things.