| 000 | 01105nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142780 _d142780 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200923181254.0 | ||
| 007 | ta | ||
| 008 | 200923t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_937620 _aJoseph, Anton |
|
| 245 | 0 |
_aTransfer pricing obligations and significant global entities _c Anton Joseph _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe Australian government has amended the law to widen the net of significant global entities, thus expanding the compliance burden on companies. This move coupled with increased penalties for non-reporting will result in close alignment with OECD requirements and therefore spell a new chapter in transfer pricing scrutiny. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aAUSTRALIA _932206 |
|
| 773 | 0 |
_9163276 _oITPJ/2020/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 5, 2020, 7 p. |
|
| 942 | _cRE | ||