000			01833nab a2200229 c 4500
999			_c142020 _d142020
003			ES-MaIEF
005			20200310143313.0
007			ta
008			200310t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967961 _aCardoso, Gabriela Capristano
245		0	_aGlobal transfer pricing conference 2019 _btransfer pricing developments around the world _c Gabriela Capristano Cardoso
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article highlights key points discussed during the fourth Global Transfer Pricing Conference, "Transfer Pricing Developments around the World 2019", organized by the Transfer Pricing Center at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law, and summarizes the topics analysed during the eight sessions of the event. The conference commenced with an introductory session on global transfer pricing developments, which included the overall theme of simplification measures in transfer pricing (section 2.). The subsequent part of the conference dealt with regional developments in the European Union (section 3.1.), the United States (see section 3.2.) and emerging economies (section 3.3.). The second day of the conference focussed on topical issues, such as intra-group services (section 4.1.), intra-group financing (section 4.2.), nexus of digital permanent establishments (PEs) (section 4.3.) and the attribution of profits to digital PEs (section 4.4.).
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aCONGRESOS, ASAMBLEAS, ETC _940561
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. 324-332
942			_cRE