| 000 | 01127nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144490 _d144490 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210805102230.0 | ||
| 007 | ta | ||
| 008 | 210804t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967640 _aJalan, Nupur |
|
| 245 |
_aComparability adjustments in transfer pricing and the need for a digital data intensity adjustment _c Napur Jalan & Elvira Misquith |
||
| 260 | _c2021 | ||
| 500 | _aDiponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe paper summarizes some of the existing transfer pricing comparability adjustments; thereafter, it highlights the need for a new adjustment to keep pace with the growth of the digital economy along with a case study. Further, certain broad frameworks for this new adjustment are discussed. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_917793 _aAJUSTES FISCALES |
|
| 700 | 1 |
_969155 _aMisquith, Elvira |
|
| 773 | 0 |
_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 534-550 |
|
| 942 | _cART | ||