| 000 | 01657nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c140479 _d140479 |
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| 003 | ES-MaIEF | ||
| 005 | 20230613141430.0 | ||
| 007 | ta | ||
| 008 | 190422t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964687 _aZucchetti, Simone |
|
| 245 | 0 |
_aRevised guidance on the application of the transactional profit split method _bevolution or revolution? _c Simone Zucchetti and Caterina Piva |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe OECD, in response to the mandate under the BEPS Project of developing rules in order to ensure allocation of profits in line with the actual value creation, recently revised the guidelines provided for the application of the transactional profit split method. This article analyses the new provisions contained in the Revised Guidance 2018 and discusses practical approaches which can be taken in order to apply the method in a reliable manner, and to some extent elucidates the OECD's thoughts on some particular issues. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 7 | 7 |
_966650 _aDIVISIÓN |
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_967190 _aPiva, Caterina |
|
| 773 | 0 |
_9160165 _oITPJ/2019/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 2, March / April 2019, p. 96-108 |
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| 942 | _cRE | ||