000			01477nab a2200253 c 4500
999			_c140227 _d140227
003			ES-MaIEF
005			20230612183505.0
007			ta
008			190326t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_967105 _aBonnici, Ruth
245			_aThe European Commission's arm's length standard _brelationship and compatibility with the arm's length principle under transfer pricing _c Ruth Bonnici
260			_c2019
500			_aDisponible en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe European Commission's Decisions on State aid have sparked an international uproar, especially in regard of the Commission's methodology and conclusions. In this article, the author seeks to provide insight into the Commission's most contentious and sustained pronouncement, namely that an autonomous arm's length standard is embedded within the main State aid provision enshrined within the Treaty on the Functioning of the European Union. The author looks into the nature of the Commission's arm's length standard, its definition and implications.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_932236 _aAYUDA ESTATAL
650		4	_948644 _aUNION EUROPEA
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. 57-64
942			_cRE