| 000 | 01403nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181024124152.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966649 _aStähli, Lukas |
|
| 245 |
_aThe use of the profit split method in highly integrated transactions _c Lukas Stähli |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aGiven the increased significance of the transactional profit split method, the author provides a critical analysis of this transfer pricing method related to highly integrated transactions within multinational enterprises in light of the recently published discussion drafts on profit splits by the OECD. Particularly, this article addresses different aspects of these discussion drafts and gives a real-life example of a profit split in the construction industry in the context of highly integrated transactions. | ||
| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 7 | 7 |
_966650 _aDIVISIÓN |
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 280-288 |
|
| 942 | _cRE | ||
| 999 |
_c139148 _d139148 |
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