000			01714nab a2200241 c 4500
999			_c143682 _d143682
003			ES-MaIEF
005			20210304103550.0
007			ta
008			210304t2021 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968777 _aRodulfo, Carissa
245			_aTransfer pricing in the Caribbean _helectrónico _ban assessment of Jamaica’s Transfer Pricing regulations _c Carissa Rodulfo
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aAs the global economy continues to expand and advance, the markets of small island developing states like those of the Caribbean Community (CARICOM) persistently experience stagnated levels of growth due to inadequate resources and policy development. While the CARICOM Single Market and Economy was established in 1989 with the goal of enhancing economic resilience, much of the taxation landscape of CARICOM has remained largely underdeveloped. This is exemplified by the fact that Jamaica is the only CARICOM member state that has enacted comprehensive legislation for transfer pricing. This article will discuss the contents of Jamaica’s regulations for transfer pricing legislation and compare them to the provisions implemented in other States. After that, there is further discourse as to why there is a need for other CARICOM Member States to implement provisions for transfer pricing.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_933528 _aCARIBE
650		4	_947521 _aJAMAICA
700	1		_968553 _aIervolino, Raffaele
773	0		_9164424 _oITPJ/2021/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, Issue 1, 2021
942			_cRE