000			01535nab a2200229 c 4500
999			_c141951 _d141951
003			ES-MaIEF
005			20221006160240.0
007			ta
008			200227t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aOguttu, Annet Wanyana _961635
245		0	_aChallenges of applying the comparability analysis in curtailing transfer pricing _bevaluating the suitability of some alternative approaches in Africa _c Annet Wanyana Oguttu
260			_c2020
500			_aResumen.
520			_aThis article asserts that transfer pricing is perhaps the greatest profit shifting problem facing the international tax system. Thus, countries have historically been keen on preventing transfer pricing and on finding effective and efficient methods for allocating revenue that are administratively cost effective for both taxpayers and tax administrators. However, the problem as articulated in this article is that the comparability analysis that underpins the application of the arm's length principle (ALP) which is applied internationally to curb transfer pricing, continues to be a vexing problem for developing countries due to various conceptual, policy, legislative, administrative and capacity challenges in finding comparable data
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_953497 _aOPERACIONES VINCULADAS
650		4	_aÁFRICA _97093
773	0		_9162026 _oOP 2141/2020/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 1, January 2020, p. 74-102
942			_cART