000			01662nab a2200277 c 4500
999			_c146825 _d146825
003			ES-MaIEF
005			20221125184631.0
007			ta
008			221125t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aLukosz, Krzysztof _967970
245	1	0	_aTax technology in the field of financial transactions transfer pricing _helectrónico _c Krzysztof Łukosz, Etan Wijnberg and Nils Daams
500			_aDisponible únicamente en formato electrónico
500			_aResumen
520			_aThe publication of Chapter X of the OECD Guidelines increased the focus of tax authorities on intercompany financial transactions as part of tax audits. This article explores the challenges multinational enterprises face when conducting the transfer pricing analysis of intercompany loans. Additionally, it presents how technology can support in the preparation of robust financial transaction transfer pricing analyses and respective documentation. This article presents a technology solution for financial transactions transfer pricing, which provides for cost savings, increased efficiencies, improved consistency and freeing up resources for more high-value adding tasks.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aTRANSACCIÓN TRIBUTARIA _959583
650		4	_aMODELO DE CONVENIO OCDE _967760
650		4	_aAUDITORIA _932215
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aTECNOLOGIA _948535
700	1		_aWijnberg, Etan _967972
700	1		_aDaams, Nils _970234
773	0		_9168500 _oITPJ/2022/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 5, p. 321-327
942			_cRE