000			01434nab a2200253 c 4500
999			_c141027 _d141027
003			ES-MaIEF
005			20200310115957.0
007			ta
008			190819s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967191 _aPansé, Aditya
245		0	_aCognitive biases in functional analysis interviews _bpart 2 : Biases affecting pre-interview briefing and actual interview _c Aditya Pansé
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
500			_aResumen.
520			_aFunctional analysis is a vital component of the transfer pricing analysis and functional analysis interviews are a popular way to perform it. However, functional analysis interviews often suffer from unintentional or inadvertent blind spots on the side of the participants to the interviews, known as “cognitive biases”. This is the second of a series of articles that describe some of the most commonly observed cognitive biases, their effects, and possible ways to avoid the impact of these biases.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_925835 _aANÁLISIS ESTADÍSTICO
650		7	_966104 _aECONOMÍA DIGITAL
773	0		_9160909 _oITPJ/2019/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 4, July / August 2019
856			_uhttps://www.ibfd.org
942			_cRE