DECRETO 14 maggio 2018 - Linee guida per l'applicazione delle disposizioni previste dall'articolo 110, comma 7, del Testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, in materia di prezzi di trasferimento. (18A03544)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 59 del decreto-legge 24 aprile 2017, n. 50, convertito, con modificazioni dalla legge 21 giugno 2017, n. 96, che ha modificato l'art. 110, comma 7, del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, recante la disciplina dei prezzi di trasferimento;
Visto, in particolare, l'ultimo periodo del citato comma 7 che ha stabilito che con decreto del Ministro dell'economia e delle finanze, possono essere determinate, sulla base delle migliori pratiche internazionali, le linee guida per la sua applicazione;
Visto il decreto del Presidente della Repubblica 29 settembre 1973, n. 600, recante disposizioni comuni in materia di accertamento delle imposte sui redditi, e successive modificazioni;
Visti gli articoli 2 e 23 del decreto legislativo 30 luglio 1999, n. 300, concernenti l'istituzione del Ministero dell'economia e delle finanze;
Visto il decreto legislativo 10 marzo 2000, n. 74, recante la disciplina dei reati in materia di imposte sui redditi e sul valore aggiunto, a norma dell'art. 9 della legge 25 giugno 1999, n. 205;
Visto l'art. 9 del modello di Convenzione OCSE contro le doppie imposizioni;
Considerato il Rapporto finale sulle Azioni 8, 9 e 10 del progetto OCSE/G20 Base Erosion and Profit Shifting recanti la disciplina in materia di transfer pricing;
Considerate le...
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