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STUDIO DORIGHELLI

TRANSFER PRICING SU SERVIZI A BASSO VALORE AGGIUNTO


Una recente sentenza della Corte di giustizia Tributaria di Primo grado di Milano (3537/2024) ha precisato che in ambito di Transfer Pricing su servizi a basso valore aggiunto, ancor prima di verificare l?"esistenza di un?"idoneo mark-up (5% secondo l?"art 7 del Dm 14.5.2018) va verificato, ai fini della corretta deducibilità dei costi: che i destinatari del servizio ne abbiano una reale necessità e che sarebbero stati disposti a pagarlo anche qualora fossero stati indipendenti dal fornitore; che i servizi offerti dalla controllante non siano una duplicazione di attività che la controllata già svolge in autonomia o con il contributo di altri fornitori esterni.
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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