| 000 | 00973nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c143329 _d143329 |
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| 003 | ES-MaIEF | ||
| 005 | 20220805122329.0 | ||
| 007 | ta | ||
| 008 | 201209t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aSadiq, Kerrie _920036 |
|
| 245 | 0 |
_aAnatomy of transfer pricing _blessons from Australia _c by Kerrie Sadiq and Richard Krever |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors explain the compromise approach developed by courts when setting transfer prices for transactions where there are no actual comparable arm's-length prices and illustrate the process with recent examples from Australia. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aAUSTRALIA _932206 |
|
| 773 | 0 |
_9163932 _oOP 138-Bis/2020/100/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 5, November 2, 2020, p. 679-683 |
|
| 942 | _cART | ||