Examples of using Triangular cases in English and their translations into Italian
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Ecclesiastic
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Official/political
Report on non-eu triangular cases.
report gives a useful definition of types of triangular cases.
Definition of Triangular Cases in the Context of MAP.
JTPF conclusions on non-EU triangular cases.
The JTPF agreed that transfer pricing disputes in triangular cases involving only EU competent authorities were covered by
Potential Approaches to Non-EU Triangular Cases.
be drafted in three(or more in the case of triangular cases) original copies, one to be sent to each Competent Authority of the Contracting States involved and
The JTPF recognizes the key role of the taxpayer in non-EU triangular cases.
Council to endorse the proposed report on non-EU triangular cases and invites the Member States to implement practices
duplicates the one included in the report on EU triangular cases.
particularly complex transactions, or triangular cases), it may be appropriate to apply
are situated within the EU(hereafter referred to as EU triangular cases);
The same goes for triangular cases.
use, wherever possible, of the proposed approaches and procedural considerations in the report will help resolving non-EU triangular cases.
The JTPF report in Appendix II focuses on the latter type of triangular cases known as non-EU triangular cases.
situated outside the EU hereafter referred to as non-EU triangular cases.
discussion it was suggested to adopt a definition on triangular cases which is intended to be neither too broad nor too narrow.
Triangular cases involve a transfer pricing transaction between two Member
The scope of the Arbitration Convention includes all EU transactions involved in triangular cases among Member States.
activity in non-EU triangular cases would provide any greater certainty than for EU triangular cases nor that the non-EU definition denies access to the Arbitration
may be adopted by the Competent Authorities involved to resolve double taxation arising from EU triangular cases under the Arbitration Convention.
in view of the specific nature of the triangular cases, more involvement of the taxpayers in the MAP could be
For triangular cases, where an advisory commission is to be
discussion is to be considered a EU triangular case they should immediately invite the other EU Competent Authority(ies)
In an identified non-EU triangular case the participation of non-EU competent authorities is
Stable triangular carrying case.
It shall also apply in the case of triangular traffic.
In case of triangular form, or with an odd number of lobes, the measurement is wrong.