000 01131nab a2200277 c 4500
999 _c142441
_d142441
003 ES-MaIEF
005 20200826122416.0
007 ta
008 200826t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _968194
_aSoldani, Giacomo
245 0 _aTransfer pricing and COVID-19
_bloss allocation for retailers
_c by Giacomo Soldani and Andrea Tempestini
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the authors offer a proposal to help multinational entities allocate pandemic-related losses between retailers and principals while maintaining a consistent transfer pricing strategy.
650 4 _943600
_aEMPRESAS MULTINACIONALES
650 4 _aPERDIDAS
_947978
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
650 0 _aCORONAVIRUS
_967999
650 4 _aCRISIS ECONOMICAS
_941525
700 1 _968195
_aTempestini, Andrea
773 0 _9162486
_oOP 138-Bis/2020/98/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 98, n. 11, June 15, 2020, p. 1251-1261
942 _cART