000 00981nab a2200217 c 4500
999 _c149077
_d149077
003 ES-MaIEF
005 20240307134153.0
007 ta
008 240307t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _971200
_aHaj-Taieb, Mohamed
245 0 _aTransfer pricing
_bmidsize enterprises and intangibles in the French spotlight
_c by Mohamed Haj-Taieb and Simon Lasne
520 _aThis article clarifies suggested amendments to the French tax regulations that might impact midsize enterprises to a greater extent compared to the specifically targeted large multinational enterprises.
650 4 _95175
_aACTIVOS INVISIBLES
650 4 _943601
_aEMPRESAS PEQUEÑAS Y MEDIANAS
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _aFRANCIA
_944475
700 1 _971201
_aLasne, Simon
773 0 _9171243
_oOP 138-Bis/2024/113/3
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 3, January 15, 2024, p. 307-310
942 _cART