| 000 | 01239nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142783 _d142783 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200923183041.0 | ||
| 007 | ta | ||
| 008 | 200923t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968367 _aPolonska, Tetiana |
|
| 245 | 0 |
_aMandatory disclosure rules implementation in Luxembourg _bpractical aspects _c Tetiana Polonska _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe article discusses certain aspects of the implementation of the Mandatory Disclosure Rules in Luxembourg, including the first commentary provided by the Luxembourg Direct Tax Authority. It also describes the questions and uncertainties that may arise in practice in the absence of further guidance, as a result of different interpretation of the law provisions by the taxpayers or intermediaries. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 7 |
_967620 _aINTERMEDIARIOS FISCALES |
|
| 650 | 4 |
_947658 _aLUXEMBURGO |
|
| 650 | 4 |
_aLEGISLACION _947615 |
|
| 773 | 0 |
_9163276 _oITPJ/2020/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 5, 2020, 15 p. |
|
| 942 | _cRE | ||