000			01519nab a2200289 c 4500
999			_c142037 _d142037
003			ES-MaIEF
005			20200311144231.0
007			ta
008			200310t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967970 _aLukosz, Krzysztof
245		0	_aDeductibility of credit losses under intercompany gurantees and cash pool arrangements _c Krzysztof Lukosz, Sophie Slagter and Etan Wijnberg
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aRecent Supreme Court's judgments provide a bandwidth for the application of the umbrella credit judgment and shed light on the tax deductibility of credit losses under both cross-guarantees and traditional forms of financial guarantees. The transfer pricing implications for cross-guarantees are far reaching, as every cross-guarantee under arrangements (including cash pooling) that meets the conditions of the umbrella credit judgment, regardless of its specific merits, seems to be taking place in the shareholders sphere.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aCREDITO _941482
650		4	_aPERDIDAS _947978
650		4	_aDEDUCCIONES _941769
650		4	_aPAISES BAJOS _943712
700	1		_967971 _aSlagter, Sophie
700	1		_967972 _aWijnberg, Etan
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. 365-370
942			_cRE