000			01367nab a2200241 c 4500
999			_c142051 _d142051
003			ES-MaIEF
005			20200311184043.0
007			ta
008			200311t2019 ne ||||oo|||| 00| 02eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967988 _aFerraton, Aurora
245			_aLocation - specific advantages and transfer pricing _c Aurora Ferraton
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the author describes the context surrounding the location-specific advantage debate by examining the instances and circumstances that give rise to location-specific advantages - in particular location savings and market premiums. The article further discusses how such advantages should be treated from a transfer pricing perspective, taking current approaches and views into account, as well as considering new global changes in the outsourcing industry, and the current economic environment of automation of work and digital innovations and transformations.
650		4	_94516 _aACTIVIDADES ECONOMICAS
650		4	_947647 _aLOCALIZACION
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
773	0		_9162269 _oITPJ/2019/6 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 6, November / December 2019, p. 420-429
942			_cRE