000			01512nab a2200265 c 4500
999			_c142786 _d142786
003			ES-MaIEF
005			20200923190604.0
007			ta
008			200923t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968369 _aAgrawal, Sachin
245		0	_aCOVID-19 economic crisis _bimpact on transfer pricing _c Sachin Agrawal and Utpal Sen _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aCOVID-19 has resulted in major economic disruption and a drop in economic activity unprecedented in recent history. Cross-border dealings and international transactions will likely be impacted, as corporate enterprises explore different ways of keeping their operations running while remaining within the limits of government-prescribed restrictions. It is prudent for corporate enterprises to analyse any impact on their business due to the COVID-pandemic and revisit any inter-company policy now rather than later. This can be supported by maintaining contemporaneous and robust documentation which will be available with the enterprises at this juncture.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_943600 _aPANDEMIAS
650		4	_aCORONAVIRUS _967999
650		4	_aCRISIS ECONOMICAS _941525
700	1		_968370 _aSen, Utpal
773	0		_9163276 _oITPJ/2020/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 5, 2020, 5 p.
942			_cRE