| 000 | 01208nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190429131042.0 | ||
| 007 | ta | ||
| 008 | 190429t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_98415 _aCalderón Carrero, José Manuel |
|
| 245 | 4 |
_aThe EU's coordinated approach to transfer pricing controls _c by José M. Calderón |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the coordinated transfer pricing control framework developed buy the EU Joint Transfer Pricing Forum. He considers how it can resolve some of the problems caudes by transfer pricing framework that resulted from the OECD's base erosion and profit-shifting project. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_941016 _aINSPECCION TRIBUTARIA |
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| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9160201 _oOP 138-Bis/2019/94/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 1, April 1, 2019, p. 61-71 |
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| 942 | _cART | ||
| 999 |
_c140527 _d140527 |
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