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The EU's coordinated approach to transfer pricing controls by José M. Calderón

By: Calderón Carrero, José Manuel.
Material type: ArticleArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | INSPECCION TRIBUTARIA | ARMONIZACION FISCAL | UNION EUROPEA | ESTADOS UNIDOS In: Tax Notes International v. 94, n. 1, April 1, 2019, p. 61-71Summary: In this article, the author examines the coordinated transfer pricing control framework developed buy the EU Joint Transfer Pricing Forum. He considers how it can resolve some of the problems caudes by transfer pricing framework that resulted from the OECD's base erosion and profit-shifting project.
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OP 138-Bis/2019/94/1-2 (Browse shelf) Available OP 138-Bis/2019/94/1-2

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Resumen.

In this article, the author examines the coordinated transfer pricing control framework developed buy the EU Joint Transfer Pricing Forum. He considers how it can resolve some of the problems caudes by transfer pricing framework that resulted from the OECD's base erosion and profit-shifting project.

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