000			01360nab a2200205 c 4500
999			_c146292 _d146292
003			ES-MaIEF
005			20220831122026.0
007			ta
008			220831t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964952 _aKardachaki, Alexia
245		0	_aResolving multilateral transfer pricing disputes under the current tax treaty and European frameworks _helectrónico _bshortcomings and possible suggestions for improvement _c Alexia Kardachaki
500			_aResumen.
520			_aOver the past years, the number of transfer pricing disputes has been growing exponentially, while their nature is becoming more complex and multilateral. These trends are only expected to further intensify in the future. This article examines to what extent the currently available international and European dispute resolution frameworks, which have traditionally focused on bilateral dispute resolution, could be used by taxpayers and competent authorities to also resolve multilateral transfer pricing disputes in an effective and adequate manner.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_aUNION EUROPEA _948644
773	0		_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 45-54
942			_cRE