000 00961nab a2200217 c 4500
999 _c146372
_d146372
003 ES-MaIEF
005 20220913170835.0
007 ta
008 220913t2022 us ||||| |||| 00| ||eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aHughes, Andrew
_968076
245 1 0 _aTransfer pricing benchmark
_b2022 North American contract research services
_c by Andrew Hughes
500 _aResumen.
520 _aIn this article, part of a series providing transfer pricing benchmarks that can be replicated by practitioners using readily available public data, the author considers a North American contract research services benchmark for transfer pricing.
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
650 4 _aCONTRATOS
_948598
650 4 _aINVESTIGACION
_945098
650 4 _aESTADOS UNIDOS
_942888
773 0 _9167855
_oOP 138-Bis/2022/107/1
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 107, n. 1, July 4, 2022, p. 47-50
942 _cART