ITALY CONTENTS
8. Penalties and Documentation p.210 8.1 Transfer Pricing Penalties and Defences p.210 8.2 Transfer Pricing Documentation p.211 9. Alignment With OECD Transfer Pricing Guidelines p.214 9.1 Alignment and Differences p.214 9.2 Arm’s Length Principle p.214 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.214 9.4 Impact of BEPS 2.0 p.214 9.5 Entities Bearing the Risk of Another Entity’s Operations p.215 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.215 10.1 Impact of UN Practical Manual on Transfer Pricing p.215 11. Safe Harbours or Other Unique Rules p.215 11.1 Transfer Pricing Safe Harbours p.215 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.216 11.3 Unique Transfer Pricing Rules or Practices p.216 11.4 Financial Transactions p.216 12. Co-Ordination With Customs Valuation p.216 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.216 13. Controversy Process p.216 13.1 Options and Requirements in Transfer Pricing Controversies p.216 14. Judicial Precedent p.219 14.1 Judicial Precedent on Transfer Pricing p.219 14.2 Significant Court Rulings p.219 15. Foreign Payment Restrictions p.220 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.220 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.220 15.3 Effects of Other Countries’ Legal Restrictions p.220 16. Transparency and Confidentiality p.220 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.220 16.2 Use of “Secret Comparables” p.221
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