Calderón Carrero, José Manuel
The EU's coordinated approach to transfer pricing controls / by José M. Calderón .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the coordinated transfer pricing control framework developed buy the EU Joint Transfer Pricing Forum. He considers how it can resolve some of the problems caudes by transfer pricing framework that resulted from the OECD's base erosion and profit-shifting project.
PRECIOS DE TRANSFERENCIA
INSPECCION TRIBUTARIA
ARMONIZACION FISCAL
UNION EUROPEA
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 94, n. 1, April 1, 2019, p. 61-71
The EU's coordinated approach to transfer pricing controls / by José M. Calderón .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the coordinated transfer pricing control framework developed buy the EU Joint Transfer Pricing Forum. He considers how it can resolve some of the problems caudes by transfer pricing framework that resulted from the OECD's base erosion and profit-shifting project.
PRECIOS DE TRANSFERENCIA
INSPECCION TRIBUTARIA
ARMONIZACION FISCAL
UNION EUROPEA
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 94, n. 1, April 1, 2019, p. 61-71