| 000 | 01453nab a2200301 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 | 0 |
_aMultinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative _c Steef Huibregtse, Sonia Catalina Muñoz Rodríguez, Belisa Severini and Alejandro Delgado Perea |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 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 |
_925729 _aAMERICA LATINA |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_964164 _aHuibregtse, Steef |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 11, November 2018, p. 636-650 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139437 _d139437 |
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