| 000 | 01412nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146296 _d146296 |
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| 003 | ES-MaIEF | ||
| 005 | 20220831134918.0 | ||
| 007 | ta | ||
| 008 | 220831t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 245 | 0 |
_aSustainable financing and transfer pricing _helectrónico _bhow environmental, social and governance considerations seep through into the arm's length principle _c David Ledure, Daria Tregubova, Rui Yuan, Boxiong Yang, Gurpal Gill and Mitesh Sagar |
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| 500 | _aResumen. | ||
| 520 | _aIn this article the authors discuss the potential transfer pricing challenges that are expected to appear with current developments of sustainable financing. The article analyses in particular key aspects of accurate delineation of sustainable financing for transfer pricing purposes, as well as comparability factors for intercompany sustainable financing. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_aCREACIÓN DE VALOR _967011 |
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| 650 | 4 |
_aGRUPOS DE EMPRESAS _932211 |
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| 650 | 4 |
_aFINANCIACION _944260 |
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| 650 | 4 |
_aPRESTAMOS _948108 |
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| 650 | 4 |
_aINVERSIONES EMPRESARIALES _943879 |
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| 650 | 4 |
_aDESARROLLO SOSTENIBLE _949639 |
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| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 700 | 1 |
_967960 _aLedure, David |
|
| 773 | 0 |
_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 13-18 |
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| 942 | _cRE | ||