Veldhuizen, Roderick
The OECD master file past and future Electrónico / Roderick Veldhuizen and LazarosTeneketzis .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
This article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file.
PRECIOS DE TRANSFERENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Teneketzis, Lazaros
International Transfer Pricing Journalv. 23, n. 6, November - December 2016
The OECD master file past and future Electrónico / Roderick Veldhuizen and LazarosTeneketzis .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
This article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file.
PRECIOS DE TRANSFERENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Teneketzis, Lazaros
International Transfer Pricing Journalv. 23, n. 6, November - December 2016