| 000 | 01088nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190220185051.0 | ||
| 007 | ta | ||
| 008 | 190220t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966991 _aDelahay, David |
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| 245 | 0 |
_aWhy upstream oil and gas poses lower transfer pricing risks than other industries _c by David Delahay and Karl Schmalz |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss the unique characteristics of the upstream oil and gas industry and explain why and how those characteristics limit the local country's revenue risk regarding transfer pricing. | ||
| 650 | 4 |
_938440 _aCOMPAÑIAS PETROLIFERAS |
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| 650 | 4 |
_944772 _aGAS NATURAL |
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| 650 | 4 |
_947463 _aINDUSTRIA |
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| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_944455 _aINGRESOS PUBLICOS |
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| 700 | 1 |
_959231 _aSchmalz, John G. |
|
| 773 | 0 |
_9159338 _oOP 138-Bis/2019/93/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 2, January 14, 2019, p. 175-185 |
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| 942 | _cART | ||
| 999 |
_c139974 _d139974 |
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