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English: binding advance tax ruling

Italian translation: diritto di interpello



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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:binding advance tax ruling
Italian translation:diritto di interpello
Entered by:Valentina Diani
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1:44pm Mar 28, 2008Login or register (free) for more options.
English to Italian translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: binding advance tax ruling
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!
Valentina Diani
Italy
Clarification request(s) and response
Valentina Diani: 2:02pm Mar 28, 2008: binding - grazie! ma è quel binding davanti che mi lascia qualche dubbio....

diritto di interpello
Explanation:
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...
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LQS Language Quality Solutions
Italy
Note from asker to answerer
thanks!
2 KudoZ points were awarded for this answer



Summary of answers provided
4 +2diritto di interpelloLQS Language Quality Solutions


  

Answers

6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
diritto di interpello

Explanation:
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...


    Reference: http://www.regione.piemonte.it/tributi/contenzioso/dottrina/...
    Reference: http://www.cerdeti.it/site.php?page=20041005132637610
LQS Language Quality Solutions
Italy
Native speaker of: Native in ItalianItalian
PRO pts in category: 2
Note from asker to answerer
thanks!

Peer comments on this answer (and responses from the answerer)
agree Donatella Talpo: vincolante "binding" qui
1 hr

agree Giovanni Pizzati: diritto di interpello vincolante
5 hrs
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