Andrea Musselli's Books

Tax Transfer Pricing

Under the Arm’s Length and the Sale Country Principles

By: Andrea Musselli

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Tax Transfer Pricing

Under the Arm’s Length and the Sale Country Principles

By: Andrea Musselli

The book pays attention to the tax treatment of transfer pricing in a single perspective of analysis since the most important principles (the arm’s length -ALP- i.e. conditions that independent parties would share, and the sale country) are agreed worldwide. They must be applied in the same way regardless of the economic sector or industry. A country survey overlooks the most important issue of the fiscal problem, that is, the ability to project a unitary policy in compliance with the ALP (or with the sale country principle) and that should be audited by one sole (only theoretically) existing tax authority. The practical part and examples disclose how rules should be/have been applied, how legal proceedings can arise/arose regarding their application , how they were decided if litigation truly occurred, and finally the author’s motivated opinion with special focus on which is “the breaking point” of a specific analysis. The term “breaking point” is used to explain which can be the factual and/or the interpretative change that is able to modify such analysis and thus the solution. Extract from the preface of prof. Reuven Avi-Yonah: “this book is a must read for any serious student of the topic and an important contribution to understanding how the ALP is applied today as well as to how it should be applied. It is an invaluable contribution and should be read widely by both tax lawyers and accountants and by tax policy makers”.

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Page Count

446

Publisher

Gruppo 24 Ore

Published Date

ISBN 13

9791254831540

The Legal Treatment of Muslim Minorities in Italy

Islam and the Neutral State

By: Andrea Pin

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The Legal Treatment of Muslim Minorities in Italy

Islam and the Neutral State

By: Andrea Pin

Islam is a growing presence practically everywhere in Europe. In Italy, however, Islam has met a unique model of state neutrality, religious freedom and church and state collaboration. This book gives a detailed description of the legal treatment of Muslims in Italy, contrasting it with other European states and jurisprudence, and with wider global tendencies that characterize the treatment of Islam. Through focusing on a series of case studies, the author argues that the relationship between church and state in Italy, and more broadly in Europe, should be reconsidered both to secure religious freedom and general welfare. Working on the concepts of religious freedom, state neutrality, and relationship between church and state, Andrea Pin develops a theoretical framework that combines the state level with the supranational level in the form of the European Convention of Human Rights, which ultimately shapes a unitary but flexible understanding of pluralism. This approach should better accommodate not just Muslims' needs, but religious needs in general in Italy and elsewhere.

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Page Count

240

Publisher

Routledge

Published Date

ISBN 10

1134807759

ISBN 13

9781134807758

Tax Transfer Pricing

Under the Arm’s Length and the Sale Country Principles

By: Andrea Musselli

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Tax Transfer Pricing

Under the Arm’s Length and the Sale Country Principles

By: Andrea Musselli

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

446

Publisher

Gruppo 24 Ore

Published Date

ISBN 13

9791254831540

Book's by Andrea Musselli

Tax Transfer Pricing

Tax Transfer Pricing

The Legal Treatment of Muslim Minorities in Italy

The Legal Treatment of Muslim Minorities in Italy

Tax Transfer Pricing

Tax Transfer Pricing

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