000			01236nab a2200241 c 4500
003			ES-MaIEF
005			20190422121353.0
007			ta
008			190422t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967192 _aVroemen, Eric
245			_aSolving double taxation outside the realm of a mutual agreement procedure _c Eric Vroemen
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aAs transfer pricing adjustments are expected to increase, so will be mutual agreement procedure requests in order to remedy the resulting double taxation. To forego the downsides of this procedure, this article suggests that a MAP should be preceded by an attempt to obtain an unilateral corresponding adjustment. In the Netherlands, such an instrument is available and is called a pre-emptive MAP request.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_942842 _aDOBLE IMPOSICION
650		4	_967061 _aCONVENIO MULTILATERAL
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. 114-117
942			_cRE
999			_c140481 _d140481