| 000 | 01007nab a2200181 c 4500 | ||
|---|---|---|---|
| 999 |
_c148897 _d148897 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240216153845.0 | ||
| 007 | ta | ||
| 008 | 240202s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_971400 _aBoros, Aniko Emese |
|
| 245 | 1 | 0 |
_aIntra-Group transactions from VAT point of view _helectrónico _bthe pricing _c Aniko Emese Boros |
| 520 | _aIntra-group transactions performed by members of multinational enterprise groups can have in several particular implications in the field of taxation. In this article, the author analyses the impact of the potential VAT consequences of pricing in intra-group transactions, which covers the VAT treatment of transfer pricing adjustments and the application of open market value. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 773 | 0 |
_9171171 _oIVM/2023/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 3, 2023, p. 119-126 |
|
| 942 | _cRE | ||