Glossary entry

English term or phrase:

binding advance tax ruling

Italian translation:

diritto di interpello

Added to glossary by Valentina Diani
Mar 28, 2008 13:44
16 yrs ago
18 viewers *
English term

binding advance tax ruling

English to Italian Bus/Financial Law: Taxation & Customs
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!
Proposed translations (Italian)
4 +2 diritto di interpello

Discussion

Valentina Diani (asker) Mar 28, 2008:
binding grazie! ma è quel binding davanti che mi lascia qualche dubbio....

Proposed translations

+2
6 mins
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...
Peer comment(s):

agree Donatella Talpo : vincolante "binding" qui
1 hr
agree Giovanni Pizzati (X) : diritto di interpello vincolante
5 hrs
Something went wrong...
2 KudoZ points awarded for this answer. Comment: "thanks!"
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search