| 000 | 01096nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144838 _d144838 |
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| 003 | ES-MaIEF | ||
| 005 | 20221125181016.0 | ||
| 007 | ta | ||
| 008 | 211014t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aWilkie, J. Scott _91370 |
|
| 245 | 0 |
_aTransfer pricing rules past Cameco and digital tax on tech giants _helectrónico _c J. Scott Wilkie |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, critically important aspects of the Canadian transfer pricing case Cameco Corporation and tax policy undercurrents of recent Canadian government proposals concerning the taxation or compensation for the provision of digital services are considered in relation to each other. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_933508 _aCANADA |
|
| 773 | 0 |
_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021 |
|
| 942 | _cRE | ||