000			01581nab a2200253 c 4500
999			_c142022 _d142022
003			ES-MaIEF
005			20200310144534.0
007			ta
008			200310t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967962 _aKhalil, Mahmoud M. Abdellatif
245		0	_aTowards a comprehensive transfer pricing framework to foster tax compliance in Egypt _c Mahmoud M. Abdellatif
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aA comprehensive framework for transfer pricing is essential to ensure MNEs' compliance with transfer pricing legislation and guidelines. The transfer pricing framework in Egypt at present is incomprehensive because of the lack of compendious transfer pricing guidelines and because the tax administration does not have sufficient resources and capacity. To amend this, it is necessary to issue comprehensive transfer pricing guidelines in a timely manner; to build the tax authorities' transfer pricing capacity; to extend the usage of information technology; and to introduce safe harbour measures in order to simplify transfer pricing provisions and minimize the compliance burden and costs.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aADMINISTRACION TRIBUTARIA _943600
650		4	_aCOSTES DE CUMPLIMIENTO _943712
650		4	_aEGIPTO _943277
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. 345-352
942			_cRE