Bilaney, Sunny Kishore
Revised OECD draft guidance on the profit split method the need for conceptual refinements ! Electrónico / Sunny Kishore Bilaney .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article provides a critical overview of the OECD's revised draft guidance on the transfer pricing profit split method and makes important suggestions as to how to make the method more practical in its application.
PRECIOS DE TRANSFERENCIA
BENEFICIOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxationv. 71, n. 5, May 2017
Revised OECD draft guidance on the profit split method the need for conceptual refinements ! Electrónico / Sunny Kishore Bilaney .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article provides a critical overview of the OECD's revised draft guidance on the transfer pricing profit split method and makes important suggestions as to how to make the method more practical in its application.
PRECIOS DE TRANSFERENCIA
BENEFICIOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxationv. 71, n. 5, May 2017