| 000 | 01371nab#a2200301#c#4500 | ||
|---|---|---|---|
| 999 |
_c119907 _d119907 |
||
| 003 | IEF | ||
| 005 | 20200930104950.0 | ||
| 008 | 170629s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aTracana, Dinis _965419 |
|
| 245 |
_aThe impact of BEPS actions 8 - 10 on comparability analysis in the context of attribution of profits to permanent establishments _c Dinis Tracana |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 520 | _aThis article outlines the changes introduced by BEPS Actions 8-10 on the transfer pricing comparability analysis, focusing inparticular on the new comparability factors and the new role of the 'control over risk' criterion, and discusses its application onthe attribution of profits to permanent establishments. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aATRIBUCIÓN DE BENEFICIOS _959615 |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 5, May 2017, p. 411-416 |
|
| 942 | _2udc | ||
| 942 | _2udc | ||