000			01520nab a2200265 c 4500
003			ES-MaIEF
005			20190326141221.0
007			ta
008			190326t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_967102 _aDas, Pitambar
245		0	_aCorresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model _c Pitambar Das
260			_c2019
500			_aDisponible en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aPrimary transfer pricing adjustments under article 9(1) of the OECD Model in the case of associated enterprises trigger economic double taxation as the same income has already been subject to taxation in the hands of the associated enterprises in other contracting states. The author examines the existing relief mechanism of economic double taxation under article 9(2) of the OECD Model and its interaction with article 25 thereof to find out its effectiveness and suggests possible measures to remedy the shortcomings.
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_942842 _aDOBLE IMPOSICION
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
773	0		_9159877 _oITPJ/2019/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 1, January/February 2019, p. 12-21
942			_cRE
999			_c140222 _d140222