000			01367nab a2200253 c 4500
999			_c144350 _d144350
003			ES-MaIEF
005			20210621124432.0
007			ta
008			210618t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969103 _aOrlandi, Marco
245		0	_aComparability analysis under COVID-19 circumstances in light of the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic _helectrónico _c Marco Orlandi
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article depicts potential future scenarios that MNEs may have to face in the near future in light of the recent Guidance on the transfer pricing implications of the COVID-19 pandemic issued by the OECD. To this end, such scenarios are developed through a practical example that shows how year-end transfer pricing adjustments may be influenced by the pandemic according to the recommendation provided by the above-mentioned guidance.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aPANDEMIAS _967998
650		4	_aCORONAVIRUS _967999
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_aGUIAS _945036
773	0		_9165281 _oITPJ/2021/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 2, 2021
942			_cRE