000			01336nab a2200229 c 4500
999			_c142017 _d142017
003			ES-MaIEF
005			20200310120441.0
007			ta
008			200310t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964869 _aPansé, Aditya
245			_aCognitive biases in functional analysis interview _bpart 3 : biases affecting post-interview processing of information and concluding remarks _c Aditya Pansé
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aFunctional analysis is a vital component of transfer pricing analysis, and functional analysis interviews are a popular way to perform it. However, functional analysis interviews often suffer from unintentional or inadvertent blind spots, known as "cognitive biases", on the part of the participants. This is the third and concluding part of a series of articles that describe some of the most commonly observed cognitive biases, their effects and possible ways to avoid their negative impact.
650		4	_966104 _aPRECIOS DE TRANSFERENCIA
650		4	_963148 _aANÁLISIS ESTADÍSTICO
773	0		_9162238 _oITPJ/2019/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 5, September / October 2019, p. 309-311
942			_cRE