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Landmark case on the ability of tax authorities to disregard and recharacterize transactions Merja Raunio Electrónico

Material type: Article

ArticlePublisher: 2015Subject(s): PRECIOS DE TRANSFERENCIA

In: International Transfer Pricing Journal v. 22, n. 1, January / February 2015

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	ITPJ/2015/1-5 (Browse shelf)	Available		ITPJ/2015/1-5

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	ITPJ/2015/1-2 BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation	ITPJ/2015/1-3 Transfer pricing provision not applicable to allotment of shares	ITPJ/2015/1-4 Developments regarding the transfer pricing method for exports of commodities	ITPJ/2015/1-5 Landmark case on the ability of tax authorities to disregard and recharacterize transactions	ITPJ/2015/1-6 Transfer pricing audits of manufacturing companies in Indonesia	ITPJ/2015/1-7 Unresolved issues surrounding transfer pricing legislation : the anti - avoidance purpose and penalty protection	ITPJ/2015/1-8 Transfer pricing implications of second - brand strategies in the pharmaceutical industry in light of the OECD report of Action 8 of the BEPS Action Plan	Next

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