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...

Frontmatter -- Contents -- Preface -- 1. Introduction -- 2. Previous work on transfer pricing -- 3. Legal and related constraints on transfer pricing -- 4. A simplified theoretical model -- 5. A more general analysis of the two-country case -- 6. The involvement of three or more countries -- 7....