| 000 | 01068nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c147523 _d147523 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230522123607.0 | ||
| 007 | ta | ||
| 008 | 230519t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_961472 _aMusselli, Andrea |
||
| 245 | 0 |
_aUncertainties on the arm's length principle for producers and distributors _helectrónico _ban old unsolved story … _c Andrea Musselli |
|
| 500 | _aResumen. | ||
| 520 | _aThis article takes inspiration from two recent cases that occurred in France and Uruguay to discuss the application of the arm’s length principle in general in circumstances that are similar to those regarding these cases. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_aINTERPRETACION _947508 |
|
| 650 | 4 |
_aFRANCIA _944475 |
|
| 650 | 4 |
_948649 _aURUGUAY |
|
| 773 | 0 |
_9169416 _oITPJ/2022/6 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 6, 2022, p. 399-404 |
|
| 942 | _cRE | ||