The Italian Supreme Court rules on preferring the "internal

The Italian Supreme Court rules on preferring the "internal CUP method" over the "external CUP method"

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners analyse the recent ruling that clarifies the most appropriate TP method for determining the arm’s length principle.

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Italy , Germany , German , Italian , , Italian Revenue Agency , Revenue Agency , Italian Supreme Court , Pricing Guidelines , Transfer Pricing Guidelines , Presidential Decree ,