Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative / Steef Huibregtse, Sonia Catalina Muñoz Rodríguez, Belisa Severini and Alejandro Delgado Perea .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis.
EMPRESAS MULTINACIONALES
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
AMERICA LATINA
ELUSION FISCAL
Huibregtse, Steef
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 636-650