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Argentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor electrónico Mirna S. Screpante

By: Screpante, Mirna S .

Material type: Article

ArticleSubject(s): EXPORTACION

| PRECIOS DE TRANSFERENCIA

| VALOR EN ADUANAS

| JURISPRUDENCIA

| ARGENTINA

In: International Transfer Pricing Journal v. 29, n. 5, p. 331-335Summary: This article discusses the 2021 Maltería Pampa case, decided by the Federal Administrative Court, dealing with the valuation of exports between related parties.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2022/5-2 (Browse shelf)	Available		ITPJ/2022/5-2

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Previous	ITPJ/2022/5-1 Tax aspects of the metaverse	ITPJ/2022/5-10 Transfer pricing in business practice in the light of an increase of intra-group services	ITPJ/2022/5-11 Transfer pricing and sustainability	ITPJ/2022/5-2 Argentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor	ITPJ/2022/5-3 Ahead of its time by being late? The correlation between the atypical Brazilian transfer pricing rules and Amount B of the OECD Pillar One Proposal	ITPJ/2022/5-4 Swedish Administrative Court rules in favour of the taxpayer in a transfer pricing case about control and substance	ITPJ/2022/5-5 A short update on the Dow Chemical Canada case	Next

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This article discusses the 2021 Maltería Pampa case, decided by the Federal Administrative Court, dealing with the valuation of exports between related parties.

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Biblioteca del Instituto de Estudios Fiscales

Argentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor electrónico Mirna S. Screpante

By: Screpante, Mirna S.

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By: Screpante, Mirna S .