| 000 | 01305nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20221123182422.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBärsch, Sven Eric _962318 |
|
| 245 | 0 |
_aUsing economic valuation techniques for transfer pricing purposes _b : recent developments for the valuation of brands _c Sven-Eric Bärsch and Carsten Erb |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe use of economic valuation techniques is internationally accepted for determining arm's length transfer prices. For the intra-group transfer of brands, the relief-from-royalty method often results in the most reliable arm's length prices, and international alignment can now be observed for the choice of valuation parameters. | ||
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_948666 _aVALORACION |
|
| 650 | 4 |
_943074 _aECONOMIA |
|
| 650 | 4 |
_947743 _aMETODOLOGÍA |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 700 | 1 |
_966651 _aErb, Carsten |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 289-293 |
|
| 942 | _cRE | ||
| 999 |
_c139149 _d139149 |
||