| 000 | 01039nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190823135849.0 | ||
| 007 | ta | ||
| 008 | 190823s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_93307 _aBallentine, J. Gregory |
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| 245 | 2 |
_aA transactional approach tor parent debt guarantee fees _c by J. Gregory Ballentine |
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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 proposes a transactional approach to estimating the arm's length fee a subsidiary should pay its parent as an alternative to the OECD's method. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_944380 _aSUCURSALES |
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| 650 | 4 |
_944757 _aGARANTIAS |
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| 650 | 4 |
_aPAGO _947926 |
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| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 773 | 0 |
_9160811 _oOP 138-Bis/2019/95/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 2, July 8 2019, p. 133-136 |
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| 942 | _cART | ||
| 999 |
_c141059 _d141059 |
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