Glossary entry (derived from question below)
Inglese term or phrase:
binding advance tax ruling
Italiano translation:
diritto di interpello
Added to glossary by
Valentina Diani
Mar 28, 2008 13:44
16 yrs ago
18 viewers *
Inglese term
binding advance tax ruling
Da Inglese a Italiano
Affari/Finanza
Legale: Tasse e Dogane
Regulations relating to the Documentation of Price Determination for Controlled Transactions:
Information concerning agreements:
- agreements respecting the pricing of controlled transactions that the enterprise has entered into with the authorities in other countries shall be enclosed. The same shall apply to *binding advance tax rulings* or similar communications that the eneterprise has obtained from foreign tax authorities and that relate to the pricing of the controlled transactions of the enterprise"
Tax ruling= diritto di interpello.
TIA!
Information concerning agreements:
- agreements respecting the pricing of controlled transactions that the enterprise has entered into with the authorities in other countries shall be enclosed. The same shall apply to *binding advance tax rulings* or similar communications that the eneterprise has obtained from foreign tax authorities and that relate to the pricing of the controlled transactions of the enterprise"
Tax ruling= diritto di interpello.
TIA!
Proposed translations
(Italiano)
4 +2 | diritto di interpello | LQS Language Quality Solutions |
Proposed translations
+2
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Selected
diritto di interpello
Advance Tax Ruling: è la richiesta di un parere preventivo in materia fiscale circa la legittimità di una determinata operazione che i contribuenti intendono porre in essere.
Vedi anche http://iate.europa.eu/iatediff/SearchByQuery.do?method=searc...
Vedi anche http://iate.europa.eu/iatediff/SearchByQuery.do?method=searc...
Reference:
http://www.regione.piemonte.it/tributi/contenzioso/dottrina/archivio_2sem02/30_08_02_a.htm
Peer comment(s):
agree |
Donatella Talpo
: vincolante "binding" qui
1 ora
|
agree |
Giovanni Pizzati (X)
: diritto di interpello vincolante
5 ore
|
2 KudoZ points awarded for this answer.
Comment: "thanks!"
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