000			01387nab a2200241 c 4500
999			_c144837 _d144837
003			ES-MaIEF
005			20211014132119.0
007			ta
008			211014t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969333 _aWingerter, Bo
245			_aIs the Arm’s Length Principle still fit for purpose? _helectrónico _c Bo Wingerter
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aOn 18 May 2021, the European Commission issued a press release announcing an ambitious new project: the creation of a business taxation framework that would be both suitable and sustainable for the 21st century. Embedded in this project was an outline of the Business in Europe: Framework for Income Taxation, or “BEFIT” proposal. In this article, the author examines the merits, as well as the potential downfalls, of the European Commission’s proposal, including an assessment of whether such a project is necessary given the ongoing initiatives at the level of the OECD.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_aUNION EUROPEA _948644
773	0		_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021
942			_cRE