| 000 | 01306nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190228105030.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965410 _aDuffy, Joe |
|
| 245 | 0 |
_aIrish Revenue confirms services safe harbour _c Joe Duffy and Tomás Bailey |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIrish Revenue's recent confirmation of an arm's length safe harbour for certain intercompany services provides certainty and clarity to affected taxpayers in Ireland with cross-border operations. It also provides evidence of Irish Revenue's willingness to adopt a pragmatic and cooperative approach to transfer pricing compliance where possible. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_941661 _aCUMPLIMIENTO FISCAL |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_946671 _aIRLANDA |
|
| 700 |
_965411 _aBailey, Tomás |
||
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 5, November 2018, p. 372-375 |
|
| 942 | _cRE | ||
| 999 |
_c140056 _d140056 |
||