| 000 | 01436nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c146786 _d146786 |
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| 003 | ES-MaIEF | ||
| 005 | 20221122172552.0 | ||
| 007 | ta | ||
| 008 | 221122t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aCataldi, Matteo _967031 |
|
| 245 | 1 | 0 |
_aTransfer pricing aspects of sanctions against countries _helectrónico _c Matteo Cataldi and Mirko Severi |
| 500 | _aDisponible únicamente en formato electrónico | ||
| 500 | _aResumen | ||
| 504 | _aIncluye referencias bibliográficas | ||
| 520 | _aThis article analyses the transfer pricing aspects of extraordinary government policies such as those that have been recently implemented in response to the Russian-Ukraine conflict. The article offers an overview of the guidelines provided in this respect by the OECD and of the areas where multinational enterprises may need to take actions because of the current restrictive government measures. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aGUERRA _945125 |
|
| 650 | 4 |
_aSANCIONES _948343 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 700 | 1 |
_aSeveri, Mirko _967107 |
|
| 773 | 0 |
_9168454 _oITPJ/2022/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 4, 2022, p. 241-246 |
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| 942 | _cRE | ||