000			01239nab a2200277 c 4500
003			ES-MaIEF
005			20220922160714.0
007			ta
008			181023t2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aHaq, Ikramul _96522
245		0	_aScope of CbC reporting and TP documentation requirements _c Ikramul Haq
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aPakistan, in the wake of signing the Multilateral Convention on Mutual Administrative Tax Matters, has implemented BEPS Action 13 by making changes in the Income Tax Ordinance 2001 and the Income Tax Rules 2002. This article highlights the amendments made and explains the ensuing treatment of CbC reporting and TP documentation requirements.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_954712 _aPREVENCIÓN
650		4	_948158 _aPROGRAMAS
650		4	_927355 _aAPLICACION
650		4	_947942 _aPAKISTAN
773	0		_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, 11 p.
942			_cRE
999			_c139156 _d139156