| 000 | 01459nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 181122t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_913547 _aDourado, Ana Paula |
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| 245 |
_aThe OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 _c Ana Paula Dourado |
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| 260 | _c2018 | ||
| 520 | _aThe article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies. | ||
| 650 | 4 |
_947873 _aOPERACIONES FINANCIERAS |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
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| 650 | 4 |
_948158 _aPROGRAMAS |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_9158082 _oOP 2141/2018/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 10, October 2018, p. 740-743 |
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| 942 | _cART | ||
| 999 |
_c139364 _d139364 |
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