Milewska, Marta

A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing Electrónico / Marta Milewska .-- , 2017


Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.

The author reviews the economic principles governing dynamics of the current business environment, suggesting a more objective approach to be followed by the Mexican tax authorities for the purpose of transfer pricing audits in order to better evaluate how value is created by multinational enterprises.


PRECIOS DE TRANSFERENCIA
CREACIÓN DE VALOR
MEXICO

International Transfer Pricing Journalv. 24, n. 1, January - February 2016

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