| 000 | 01199nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141060 _d141060 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220711133634.0 | ||
| 007 | ta | ||
| 008 | 190823s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966065 _aAdegite, Victor |
|
| 245 | 0 |
_aTransfer pricing and the right to use intangibles in Nigeria _bis the arm's - length principle at risk? _c by Victor Adegite and Nwakaego Ogueri - Onyeukwu |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss Nigeria's new transfer pricing regulations, focusing on how the rules treat transfers of the right to use intangible assets and whether the rules contradict the arm's-length principle. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 650 | 4 |
_aNIGERIA _947834 |
|
| 700 | 1 |
_965833 _aOgueri-Onyeukwu, Nwakaego |
|
| 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. 137-139 |
|
| 942 | _cART | ||