| 000 | 01290nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142763 _d142763 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200923122306.0 | ||
| 007 | ta | ||
| 008 | 200922t2020 ne ||||fo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963581 _aRaunio, Merja |
|
| 245 | 0 |
_aDistributors with losses _bthe Supreme Administrative Court overturned the Administrative Court's decision _c Merja Raunio _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn early April 2020 the Supreme Administrative Court published its ruling SAC 2020:34 on transfer pricing of a loss-making distributor. In addition to a distributor's ability to incur long-term losses, the case also highlights the importance of identifying the relevant related-party transactions to be transfer priced, as well as considers issues related to the selection of the tested party. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 0 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_947978 _aPERDIDAS |
|
| 650 | 4 |
_944296 _aFINLANDIA |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9163232 _oITPJ/2020/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 4, 2020, 7 p. |
|
| 942 | _cRE | ||