000 01083nab a2200265 c 4500
999 _c145475
_d145475
003 ES-MaIEF
005 20220309132518.0
007 ta
008 220223t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969598
_aSinx, Rudolf
245 0 _aAPAs and the Consequences of COVID-19
_helectrónico
_c Rudolf Sinx, Theo Elshof and Emile Monfil
260 _c2021
500 _aDisponible únicamente el formato electrónico.
520 _aIn this article, the authors provide insight on the Dutch APA practice during the COVID-19 era with a particular emphasis on the arm’s length remuneration of distribution margins.
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _967933
_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650 4 _aCORONAVIRUS
_967999
650 4 _aPANDEMIAS
_967998
650 4 _943712
_aPAISES BAJOS
700 1 _966652
_aElshof, Theo
700 1 _969599
_aMonfil, Emile
773 0 _9166755
_oITPJ/2021/6
_tInternational Transfer Pricing Journal
_w(IEF)65014
_x 1385-3074
_gv. 28, n. 6, 2021
942 _cRE