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Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative Steef Huibregtse, Sonia Catalina Muñoz Rodríguez, Belisa Severini and Alejandro Delgado Perea

Contributor(s): Huibregtse, Steef .

Material type: Article

ArticlePublisher: 2018Subject(s): EMPRESAS MULTINACIONALES

| PRECIOS DE TRANSFERENCIA

| EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| PREVENCIÓN

| PROGRAMAS

| AMERICA LATINA

| ELUSION FISCAL

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 11, November 2018, p. 636-650Summary: In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis.

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Item type	Current location	Home library	Call number	URL	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/11-2 (Browse shelf)	https://online.ibfd.org/kbase/	Available		BIT/2018/11-2

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Resumen.

In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis.

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Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative Steef Huibregtse, Sonia Catalina Muñoz Rodríguez, Belisa Severini and Alejandro Delgado Perea

Contributor(s): Huibregtse, Steef.

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Contributor(s): Huibregtse, Steef .