Biblioteca del Instituto de Estudios Fiscales

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BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation Eduard Sporken and Peter Visser Electrónico

By: Sporken, Eduard.
Contributor(s): Visser, Peter.
Material type: ArticleArticlePublisher: 2015Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | PAISES BAJOS | ELUSION FISCAL In: International Transfer Pricing Journal v. 22, n. 1, January / February 2015
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ITPJ/2015/1-2 (Browse shelf) Available ITPJ/2015/1-2

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