| 000 | 01244nab a2200289 c 4500 | ||
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| 999 |
_c143691 _d143691 |
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| 003 | ES-MaIEF | ||
| 005 | 20221125190327.0 | ||
| 007 | ta | ||
| 008 | 210304t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aButler, Michael _959904 |
|
| 245 | 0 |
_aDetermining arm’s length prices in a COVID-19 world _helectrónico _bATO issues three sets of guidance _c Michael Butler, Christine Vu and Liyao Wang |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines three publications issued in June and July 2020 by the Australian Taxation Office (ATO) that provide the ATO’s views on the implications of the COVID-19 pandemic for transfer pricing arrangements. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_967933 _aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_aPANDEMIAS _967998 |
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| 650 | 4 |
_aCORONAVIRUS _967999 |
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| 650 | 4 |
_aCRISIS ECONOMICAS _941525 |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 700 | 1 |
_968306 _aVu, Christine |
|
| 700 | 1 |
_968305 _aWang, Liyao |
|
| 773 | 0 |
_9164424 _oITPJ/2021/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, Issue 1, 2021 |
|
| 942 | _cRE | ||