| 000 | 01112nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c139150 _d139150 |
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| 003 | ES-MaIEF | ||
| 005 | 20230424184815.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBilaney, Sunny Kishore _959906 |
|
| 245 | 0 |
_aFrom value chain to blockchain _btransfer pricing 2.0 |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses how the technology that underpins cryptocurrencies can be put to use for transfer pricing purposes. At present, the use of blockchain technology in the field of transfer pricing is at a nascent stage. Its practical use would depend on actual advancement in technology and, more importantly, its acceptability with tax administrations. | ||
| 650 | 7 |
_aBLOCKCHAIN _2 _966197 |
|
| 650 | 7 |
_963195 _aCRIPTOMONEDA |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 294-296 |
|
| 942 | _cRE | ||