| 000 | 01037nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143553 _d143553 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210209120619.0 | ||
| 007 | ta | ||
| 008 | 210209t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968730 _aMisle, Bernardo |
|
| 245 | 0 |
_aTransfer pricing and loss allocation for the COVID-19 era _c by Bernardo Misle and Oriol Soler |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider COVID-19's effect on transfer pricing and how the OECD's guidelines apply to loss allocation in an unforeseen crisis. | ||
| 650 |
_aPANDEMIAS _967998 |
||
| 650 |
_aCORONAVIRUS _967999 |
||
| 650 | 4 |
_941525 _aCRISIS ECONOMICAS |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_947978 _aPERDIDAS |
|
| 700 | 1 |
_968731 _aSoler, Oriol |
|
| 773 | 0 |
_9164260 _oOP 138-Bis/2020/100/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 11, December 14, 2020, p. 1425-1430 |
|
| 942 | _cART | ||