| 000 | 01212nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146295 _d146295 |
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| 003 | ES-MaIEF | ||
| 005 | 20221125165746.0 | ||
| 007 | ta | ||
| 008 | 220831t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aScrepante, Mirna S. _962678 |
|
| 245 | 0 |
_aPillar One and Pillar Two _helectrónico _ba confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard? _c Mirna S. Screpante |
|
| 500 | _aResumen. | ||
| 520 | _aThe article discusses how the value creation standard creates a “universal” definition of source as well as an anti-avoidance instrument that allows for a more mechanical and fractional manner to allocate profits. Pillar One and Pillar Two will also be scrutinized to determine if such an approach has been validated. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aCREACIÓN DE VALOR _967011 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 773 | 0 |
_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 1-8 |
|
| 942 | _cRE | ||