000			01597nab a2200265 c 4500
999			_c142766 _d142766
003			ES-MaIEF
005			20200923123933.0
007			ta
008			200922t2020 ne ||||fo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_959909 _aBonekamp, Mark
245		0	_aTransfer pricing of financial transactions and the impact of COVID-19 _c Mark Bonekamp and Neil Schaatsbergen _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aTransfer pricing has been impacted before by global (economic) crises, such as the bursting of the dot com bubble in the early 2000s, which disrupted the internet and technology sector. More recently, the banking/financial crisis, starting in 2008, had severe consequences for the world economy and the liquidity of many companies. Transfer pricing arrangements, and especially financial transactions, have been and will continue to be vulnerable to extreme circumstances impacting the overall economic environment. This article focuses on the impact of the COVID-19 pandemic on the transfer pricing of financial transactions, especially intercompany loans and guarantees, from an OECD and Dutch perspective.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		0	_aPANDEMIAS _943600
650		4	_932314 _aCORONAVIRUS
650		4	_941525 _aCRISIS ECONOMICAS
700	1		_968360 _aSchaatsbergen, Neil
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