| 000 | 00860nab a2200217 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190109111048.0 | ||
| 007 | ta | ||
| 008 | 190108t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966844 _aGregorio, Ricardo Marozzi |
|
| 245 | 0 |
_aBrazilian transfer pricing rule _b : an analysis of effectiveness _c Ricardo Marozzi Gregorio |
|
| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author demonstrates the ineffectiveness of transfer pricing rules as implemented in Brazil and offers some legislative suggestions that could reverse this scenario. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_933442 _aBRASIL |
|
| 773 | 0 |
_9158360 _oOP 2141/2018/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 11, November 2018, p. 914-929 |
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| 942 | _cART | ||
| 999 |
_c139606 _d139606 |
||