000 | 01032nab a2200265 c 4500 | ||
---|---|---|---|
999 |
_c143066 _d143066 |
||
003 | ES-MaIEF | ||
005 | 20201021112734.0 | ||
007 | ta | ||
008 | 201021t2020 ue ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_966110 _aPetruzzi, Raffaele |
|
245 |
_aDealing at arm's length in times of social distance _ba case study _c Rafaele Petruzzi |
||
260 | _c2020 | ||
500 | _aDisponible también en formato electrónico. | ||
500 | _aResumen. | ||
520 | _aIn this article, the author considers the potential impact of the pandemic on transfer pricing analyses and other cross-border tax matters. | ||
650 | 0 |
_967998 _aPANDEMIAS |
|
650 | 0 |
_967999 _aCORONAVIRUS |
|
650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
773 | 0 |
_9163614 _oOP 138-Bis/2020/99/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 12, September 21, 2020, p. 1599-1603 |
|
942 | _cART |