| 000 | 01159nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146294 _d146294 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220831132525.0 | ||
| 007 | ta | ||
| 008 | 220831t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969963 _aBurgstaller, Iris |
|
| 245 | 0 |
_aESG transformation and transfer pricing implications _helectrónico _c Iris Burgstaller |
|
| 500 | _aResumen. | ||
| 520 | _aSustainability and environmental, social and governance (ESG) issues may have an impact on international value chains and, therefore, also the transfer pricing set-up. The transfer pricing topics are manifold and may refer to business restructuring, allocation of functions and risks, service charges and cost allocations. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aGRUPOS DE EMPRESAS _932211 |
|
| 650 | 4 |
_aRESPONSABILIDAD SOCIAL DE LA EMPRESA _952232 |
|
| 650 | 4 |
_949639 _aDESARROLLO SOSTENIBLE |
|
| 650 | 4 |
_aINVERSIONES EMPRESARIALES _943879 |
|
| 650 | 4 |
_aCREACIÓN DE VALOR _967011 |
|
| 773 | 0 |
_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 3-12 |
|
| 942 | _cRE | ||