| 000 | 01065nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c142711 _d142711 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200921124727.0 | ||
| 007 | ta | ||
| 008 | 200921t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968318 _aAlmeida, Alex de |
|
| 245 | 0 |
_aThe 1997 Brazil transfer pricing policy approaches its end _c Alex de Almeida _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the background and status of the 1997 Brazilian transfer pricing policy and the perspectives on the potential convergence of the Brazilian model with the OECD standard, based on the review of the joint assessment on the matter prepared by the OECD and the Brazilian Federal Revenue at the end of 2019. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 773 | 0 |
_9163188 _oITPJ/2020/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 2, 2020, p. 143-146 |
|
| 942 | _cRE | ||