| 000 | 00941nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c144349 _d144349 |
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| 003 | ES-MaIEF | ||
| 005 | 20210621123218.0 | ||
| 007 | ta | ||
| 008 | 210618t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969102 _aBenz, Anja |
|
| 245 | 0 |
_aPractical application of the guidance on low-value-adding services _bcase study _helectrónico _c Anja Benz |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe application of the OECD guidance on low-value-adding services is shown in a practical example of an intra-group service center. | ||
| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9165281 _oITPJ/2021/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 2, 2021 |
|
| 942 | _cRE | ||