| 000 | 01034nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143474 _d143474 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220801110607.0 | ||
| 007 | ta | ||
| 008 | 210201t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aHughes, Andrew _968076 |
|
| 245 | 0 |
_aTransfer pricing benchmark _bNorth American IT services _c by Andrew Hughes |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the first in a series providing transfer pricing benchmarkings that can be replicated by practitioners using readily available public data, the author considers a North American IT services benchmark for transfer pricing. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_947502 _aEMPRESAS |
|
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _947460 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 773 | 0 |
_9164075 _oOP 138-Bis/2020/100/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 10, December 7, 2020, p. 1315-1318 |
|
| 942 | _cART | ||