| 000 | 01190nab#a2200241#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219173333.0 | ||
| 008 | 170529s2016 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aVeldhuizen, Roderick _964173 |
|
| 245 |
_aThe OECD master file _b past and future _c Roderick Veldhuizen and LazarosTeneketzis _hElectrónico |
||
| 260 | _c2016 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 520 | _aThis article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file. | ||
| 700 | 1 |
_aTeneketzis, Lazaros _964860 |
|
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
|
| 942 | _cART | ||
| 942 | _z148020 | ||
| 999 |
_c129627 _d129627 |
||