| 000 | 01524nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c146832 _d146832 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221128155539.0 | ||
| 007 | ta | ||
| 008 | 221128t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBärsch, Sven Eric _962318 |
|
| 245 | 1 | 0 |
_aTransfer pricing in business practice in the light of an increase of intra-group services _helectrónico _bresults from the Transfer Pricing Study 2021 _c Sven-Eric Bärsch and Sven Kluge |
| 500 | _aDisponible únicamente en formato electrónico | ||
| 500 | _aResumen | ||
| 504 | _aIncluye referencias bibliográficas | ||
| 520 | _aAs part of the Transfer Pricing Study 2021, German businesses and businesses in the other parts of the Germany, Austria and Switzerland (DACH) region were asked about the design of their transfer pricing systems and their experiences with the acceptance of those systems among tax authorities and within the firm. In particular, the implications of the increase in intra-group services for the design of transfer pricing systems and transfer pricing management were examined. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aANALISIS ECONOMICO _925834 |
|
| 650 | 4 |
_aANALISIS DE DATOS _925830 |
|
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 650 | 4 |
_aSUIZA _948486 |
|
| 650 | 4 |
_aAUSTRIA _932208 |
|
| 700 | 1 |
_aKluge, Sven _965409 |
|
| 773 | 0 |
_9168500 _oITPJ/2022/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 5, p. 356-362 |
|
| 942 | _cRE | ||