| 000 | 01326nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190228110255.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967028 _aHubscher, Shlomo |
|
| 245 | 0 |
_aStock-based compensation and the arm's length principle _c Shlomo Hubscher and Jacky Houlie |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article explains the background and the accounting/tax implications of stock-based compensation (SBC) and its context within transfer pricing (TP) and the arm's length principle. More specifically, the article will focus on the inclusion of SBC in the cost base for TP purposes. Legislation and judicial decisions regarding SBC are raised and considered and, finally, the article provides alternative approaches to TP methodologies for SBC | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
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| 650 | 4 |
_947887 _aOPCIONES SOBRE ACCIONES |
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| 650 | 4 |
_947517 _aISRAEL |
|
| 700 | 1 |
_967029 _aHoulie, Jacky |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 5, November 2018, p. 376-382 |
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| 942 | _cRE | ||
| 999 |
_c140057 _d140057 |
||