Castro, Sophia

Current state of tansfer pricing rules in Central America and Dominican Republic Electrónico / Sophia Castro .-- , 2016


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

The author reviews the current landscape of transfer pricing rulesin Central America and the Dominican Republic, highlighting the key similarities and differences among the countries. The author also notes some trends observed in recent audits.


PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PRINCIPIO DE PLENA COMPETENCIA
AMERICA CENTRAL
REPUBLICA DOMINICANA
ELUSION FISCAL

International Transfer Pricing Journalv. 23, n. 6, November - December 2016

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