| 000 | 01130nab a22002297c 4500 | ||
|---|---|---|---|
| 999 |
_c146409 _d146409 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220916171254.0 | ||
| 007 | ta | ||
| 008 | 220916t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aMacClure, J. Harold _926976 |
|
| 245 | 1 | 0 |
_aDutch fertilizer transfer pricing litigation _bwhich entity is the tested party? _c by J. Harold McClure |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the author considers a Dutch court’s recent transfer pricing decision regarding a fertilizer multinational’s Dutch producer and its Swiss distribution affiliate. He also discusses a similar Russian case and uses yet another fertilizer company’s financials to further explore the Dutch litigation. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aTRANSACCIONES EXTERIORES _954325 |
|
| 650 | 4 |
_aPAISES BAJOS _943712 |
|
| 773 | 0 |
_9167858 _oOP 138-Bis/2022/107/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 4, July 25, 2022, p. 433-438 |
|
| 942 | _cART | ||