- The Italian Revenue Agency addressed the VAT effects of transfer pricing adjustments.
- The focus is on when the Group’s policy uses the Transactional Net Margin Method.
- ALFA is an Italian company acting as a distributor for the multinational group BETA.
- DELTA, a non-resident entity with a fiscal representative in Italy, supplies goods to ALFA.
- DELTA is responsible for various global management functions of the Group.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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