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As a part of the provisions governing the subject of the measurement of the income of business enterprises, the fifth paragraph, sub- paragraph b), of article 53 of the Presidential Decree no. 597 of 29 September, 1973, provides, as it is well known, that "the difference between the normal value of goods and services, and the consideration for transfers made and for services rendered to companies, whose legal seat or administrative headquarters and whose main object are not in the Italian territory, and which either directly or indirectly control the enterprise, or are controlled by the same company that controls the enterprise", is tobe included in the proceeds. The second paragraph of the successive article 56 further states that the cost of acquisition of the goods transferred and of the services rendered by the same enterprises is to be curtailed of any surplus tn respect of the normal value. The same provision also applies to the goods transferred and the services rendered by companies not having in Italy their legal seat or their administrative office or the main object of their activity, for account of which the enterprise carries out an activity for the sale and placement of raw materials or goods, or for the manufacturing or processing of products.
It Ends with Us Colleen Hoover Rs.274 Rs.499
Times Table - Thick Laminated Preschool Chart Pegasus Team Rs.190
Ikigai Francesc Miralles Rs.391 Rs.550
Atomic Habits James Clear Rs.551 Rs.799
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The Psychology of Money Morgan Housel Rs.295 Rs.399
Life's Amazing Secrets: How to Find Balance and Purpose in your life Gaur Gopal Das Rs.233 Rs.299
My First Library: Boxset of 10 Board Books for Kids Wonder House Books Editorial Rs.517 Rs.749
Grandma's Bag of Stories Sudha Murty Rs.200 Rs.250
Rich Dad Poor Dad Robert T Kiyosaki Rs.516 Rs.748
Indian Polity For Civil Services and Other State Examinations| 6th Revised Edition Laxmikanth, M Rs.810 Rs.1,095
My first picture book of Shapes and Colours: Picture Books for Children Wonder House Books Rs.29 Rs.49
The Power of Your Subconscious Mind Joseph Murphy Rs.1,330 Rs.1,529
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Flora Corcirensis Centuri...Michele Trivoli PieriRs.1,029
Flora Corcirensis Centuri...Mich Le Trivoli PieriRs.1,064 Rs.1,425
Guide To Transfer Pricing...TaxmannRs.1,139 Rs.1,675
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Multinationals and Transf...Alan M RugmanRs.2,697 Rs.4,149
Transfer Pricing Review Rs.10,545 Rs.11,339
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Nomads Anthony Sattin Rs.527 Rs.799
Service with Guru Nanak Debasmita Dasgupta Rs.634
Jalti Chhattan Gulshan Nanda Rs.907 Rs.1,019
Peace with Buddha Debasmita Dasgupta Rs.634
Ghat Ka Patthar in Hindi (घाट का पत्थर) Gulshan Nanda Rs.1,076 Rs.1,223
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Transfer Pricing Studio Trivoli Rs.3,142 Rs.4,690
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