| 000 | 01110nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c141877 _d141877 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200220101912.0 | ||
| 007 | ta | ||
| 008 | 200219t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967869 _aDunne, Vanessa |
|
| 245 | 0 |
_aZambia's first transfer pricing case _ban opportunity lost to use the updated OECD and UN transfer pricing guidelines for developing countries _c Vanessa Dunne |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe first Zambian transfer pricing court case was decided on 28 March 2019 by the Income Tax Appeals Tribunal in Lusaka. The author, in this article, considers the reasoning and the findings of the case and makes some observations regarding its implications. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aZAMBIA _948706 |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 773 | 0 |
_9162061 _oBIT/2019/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 37, n. 11, November 2019, p. 590-597 |
|
| 942 | _cRE | ||