| 000 | 01299nab a2200229 i 4500 | ||
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| 999 |
_c147579 _d147579 |
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| 003 | ES-MaIEF | ||
| 005 | 20230529104531.0 | ||
| 007 | ta | ||
| 008 | 230529t2022 ne |||||o|||| 00| 0|eng d | ||
| 017 | _ata | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_970656 _aHardam Ursu, Ala |
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| 245 | 0 |
_aHow can traditional transfer pricing models in the insurance sector adapt to digitalization? _helectrónico _c Ala Hardam Ursu and Bhavna Daryanani |
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| 500 | _aResumen. | ||
| 520 | _aThe insurance sector has undergone significant changes due to digitalization and is expected to fully embrace technological advancements within a decade. The authors explain the main transfer pricing considerations applicable to insurance companies within the context of the digitalized operating models. This article is based both on the information publicly available and the practical experience of the authors in the field of the transfer pricing considerations applied to insurance companies. | ||
| 650 |
_aPRECIOS DE TRANSFERENCIA _948095 |
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| 650 | 4 |
_aSOCIEDADES DE SEGUROS _943516 |
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| 650 |
_aECONOMÍA DIGITAL _966104 |
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| 700 | 1 |
_970657 _aDaryanani, Bhavna |
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| 773 | 0 |
_9169499 _oITPJ/2022/7 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 7, 2022, 10 p. |
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| 942 | _cRE | ||