| 000 | 01356nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142021 _d142021 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200310143929.0 | ||
| 007 | ta | ||
| 008 | 200310t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967962 _aRella, Cristina Zenha |
|
| 245 | 0 |
_aCentral procurement operating models in a multinational group _c Cristina Zenha Rella |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the transfer pricing considerations in relation to a central procurement operating model, in line with the OECD Transfer Pricing Guidelines (2017) and the recommendations from the OECD's Base Erosion and Profit Shifting (BEPS) Project. The analysis also addresses the arm's length approach to allocate joint efficiencies within a multinational group. It furthermore takes into account the specific court cases and subsequent transfer pricing decrees in the Netherlands related to these central procurement structures. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aPAISES BAJOS _943712 |
|
| 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. 333-344 |
|
| 942 | _cRE | ||