| 000 | 01233nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110631.0 | ||
| 008 | 170530s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aHafkenscheid, Rutger _963738 |
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| 245 |
_aThe BEPS report on risk allocation _b not so functional _c Rutger Hafkenscheid _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
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| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
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| 520 | _aIn this article, the revised interpretation of the arm's length principle on risk allocation as presented in the BEPS Final Report on Action 8-10 is discussed. By analysis of the main points, the author contests this interpretation and suggests an alternative approach. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 700 | 1 |
_aLowell, Cym H. _951027 |
|
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 24, n. 1, January - February 2016 |
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| 942 | _cART | ||
| 942 | _z148036 | ||
| 999 |
_c129657 _d129657 |
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