Offermanns, René
Business restructurings options and practice : part 2 / René Offermanns and Rita Botelho Moniz .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Part 2 of this article examines the evolution of the OECD Transfer Pricing Guidelines over the years that resulted in the new 2017 edition, and the existing regional and local specific regulations affecting business restructurings. The article uses two case studies to illustrate the issues that arise regarding such restructurings.
REESTRUCTURACIÓN DE EMPRESAS
Moniz, Rita Botelho
Bulletin for International Taxation 0007-4624 v. 72, n. 9, September 2018, p. 554-565
Business restructurings options and practice : part 2 / René Offermanns and Rita Botelho Moniz .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Part 2 of this article examines the evolution of the OECD Transfer Pricing Guidelines over the years that resulted in the new 2017 edition, and the existing regional and local specific regulations affecting business restructurings. The article uses two case studies to illustrate the issues that arise regarding such restructurings.
REESTRUCTURACIÓN DE EMPRESAS
Moniz, Rita Botelho
Bulletin for International Taxation 0007-4624 v. 72, n. 9, September 2018, p. 554-565