| 000 | 01288nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142053 _d142053 |
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| 003 | ES-MaIEF | ||
| 005 | 20200311184649.0 | ||
| 007 | ta | ||
| 008 | 200311t2019 ne ||||oo|||| 00| 02eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_937620 _aJoseph, Anton |
|
| 245 | 0 |
_aArm's length conditions override actual conditions _btransfer pricing and debt equity rules _c Anton Joseph |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aRecently, the Australian Taxation Office released Taxation Determination 2019/10, containing further measures to prevent abusive tax behaviour in cross-border financing. This article discusses the implication of the determination, especially on the subject of arm's length conditions and their widespread applicability in the taxation laws of Australia. | ||
| 650 | 4 |
_947873 _aOPERACIONES FINANCIERAS |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 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. 430-432 |
|
| 942 | _cRE | ||