| 000 | 01063nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146820 _d146820 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221125170338.0 | ||
| 007 | ta | ||
| 008 | 221125t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aScrepante, Mirna S. _962678 |
|
| 245 | 1 | 0 |
_aArgentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor _helectrónico _c Mirna S. Screpante |
| 500 | _aDisponible únicamente en formato electrónico | ||
| 500 | _aResumen | ||
| 520 | _aThis article discusses the 2021 Maltería Pampa case, decided by the Federal Administrative Court, dealing with the valuation of exports between related parties. | ||
| 650 | 4 |
_aEXPORTACION _944071 |
|
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aVALOR EN ADUANAS _948665 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aARGENTINA _930551 |
|
| 773 | 0 |
_9168500 _oITPJ/2022/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 5, p. 331-335 |
|
| 942 | _cRE | ||