| 000 | 01494nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141984 _d141984 |
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| 003 | ES-MaIEF | ||
| 005 | 20200923193235.0 | ||
| 007 | ta | ||
| 008 | 200305t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_950061 _aMarkham, Michelle |
|
| 245 | 0 |
_aAre advance pricing agreements experiencing a renaissance as a dispute resolution mechanism in a the era following the OECD/G20's base erosion and profit shifting initiative? _c M. Markham |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines (i) whether there is more interest in advance pricing agreements (APAs) following the OECD/G20 Base Erosion and Profit Shifting initiative, (ii) whether there is evidence of a greater openness regarding APAs, (iii) whether the use of APAs is increasing, (iv) whether multilateral APAs are viable, and (v) the reasons for a possible renaissance in APAs. | ||
| 650 | 4 |
_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933 |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9162193 _oBIT/2020/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 74, n. 1, January 2020, p. 2-13 |
|
| 942 | _cRE | ||