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English to Italian translations [PRO] Bus/Financial - Finance (general) / claims collection
English term or phrase:one-time adjustments
The taxpayer may however attempt to prove that independent third parties in the same situation would not have agreed upon any adjustment mechanism. If the taxpayer cannot satisfy his burden of proof and a substantial discrepancy is discovered within the first 10 years from execution of the transaction, the price is subject to a one-time adjustment. The adjustment must be made in the year following the year in which profits did not develop as expected