000			01369nab a2200217 c 4500
999			_c149762 _d149762
003			ES-MaIEF
005			20240919143117.0
007			ta
008			240906s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_963584 _aMilewska, Marta
245	1	0	_aTransfer pricing for developing and emerging countries _bsafe harbors _c by Marta Milewaka and Philippe Paumier
260			_c2024
520			_aMarta Milewska is a transfer pricing partner with a Big Four firm and is based in Mexico City. Philippe Paumier is an economist specializing in transfer pricing and is based in Paris. They are both members of Transfer Pricing Economists for Development (TPED), a Paris-based non-profit organization aiming to promote business economics knowledge-sharing in transfer pricing, notably in emerging and developing countries. In this article, Milewska and Paumier explain the viability of arm’s-length based safe harbors as a tool to help developing and emerging countries to optimize their transfer pricing.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
700	1		_970664 _aPaumier, Philippe
773	0		_9172012 _oOP 138-Bis/2024/114/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 2, April 8 2024, p. 223-226
942			_cART