000			01320nab a2200253 c 4500
999			_c145746 _d145746
003			ES-MaIEF
005			20220328135538.0
007			ta
008			220328t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_962100 _aCollier, Richard
245		0	_aOn the apparent widespread misapplication of the OECD Transfer Pricing Guidelines _helectrónico _brisk and post-BEPS problems for the arm’s length principle _c Richard S. Collier and Ian F. Dykes
260			_c2022
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the authors examine the apparent widespread misapplication of the OECD Transfer Pricing Guidelines. Though most evident in relation to the rules on risk introduced by the OECD/G20 Base Erosion and Profit Shifting Project, it is argued that the cause stems from some wider problems with the arm's length principle.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aAPLICACION _927355
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700	1		_968745 _aDykes, Ian F.
773	0		_9167070 _oBIT/2022/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 1, 2022, p. 20-43
942			_cRE