000			01814nab a2200301 c 4500
999			_c142761 _d142761
003			ES-MaIEF
005			20200923121633.0
007			ta
008			200922t2020 ne ||||fo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_961605 _aAndresen, Ulf
245		0	_aCoronavirus _bno need to rush : transfer pricing crisis management in Germany _c Ulf Andresen, Florian Hader and Rainer Hartmann _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe complete shutdown of the economy is an external shock to the profit and loss accounts of many companies in multinational groups of enterprises. Transfer pricing systems of MNEs find their reflection in these profit and loss accounts. In this context, the question arises how the common yardstick, the arm’s length principle, is to be applied in these special circumstances. Generally speaking, there can be no doubt that the arm’s length principle prevails even in crisis times. The main question is, what conditions within the meaning of article 9 of the OECD Model would the two “prudent and conscientious business managers” of the contracting parties have agreed upon taking into account the changed circumstances, i.e. what options realistically available would they have chosen?
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		0	_967999 _aCORONAVIRUS
650		0	_aPANDEMIAS _967998
650		0	_aEMPRESAS MULTINACIONALES _943600
650		4	_967760 _aMODELO DE CONVENIO OCDE
650		4	_944260 _aALEMANIA
700	1		_968354 _aHader, Florian
700	1		_968355 _aHartmann, Rainer
773	0		_9163232 _oITPJ/2020/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 4, 2020
942			_cRE