| 000 | 01165nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146787 _d146787 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221122175859.0 | ||
| 007 | ta | ||
| 008 | 221122t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBrodbeck, Jens _970212 |
|
| 245 | 1 | 0 |
_aConsultation on Draft Model for APA Programme _helectrónico _c Jens Brodbeck |
| 500 | _aDisponible únicamente en formato electrónico | ||
| 500 | _aResumen | ||
| 520 | _aAfter years in the making, the SARS finally published draft legislation and a proposed model for establishing an APA programme at the end of 2021. This article sets out the background to SARS’ decision to introduce an APA programme at this point in time and analyses the main features of the proposed APA programme, including the proposed process model, time frames and costs. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933 |
|
| 650 | 4 |
_aLEGISLACION _947615 |
|
| 650 | 4 |
_aSUDAFRICA _948505 |
|
| 773 | 0 |
_9168454 _oITPJ/2022/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 4, 2022, p. 289-292 |
|
| 942 | _cRE | ||