000			01604nab a2200265 c 4500
999			_c142414 _d142414
003			ES-MaIEF
005			20200824133416.0
007			ta
008			200824t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968173 _aDurán Rojo, Luis
245		4	_aThe use of paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the application of transfer pricing rules _c Luis Durán Rojo & Paul Nina Nina
260			_c2020
500			_aResumen.
520			_aThis article analyses the paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines and their relation to the comparability analysis, sham transactions and domestic anti-avoidance rules. The authors discuss the nature of the transfer pricing rules, the limits of the OECD Transfer Pricing Guidelines to the application of transfer pricing rules and the main features of the comparability analysis, sham transactions and the anti-avoidance rules. It is concluded that part of these paragraphs contains recommendations that exceed the purpose of the transfer pricing rules when they are structured over the arm's length principle.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_927355 _aAPLICACION
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_968174 _aNina Nina, Paul
773	0		_9162493 _oOP 2141/2020/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issues 6-7, June / July 2020, p. 616-623
942			_cART