| 000 | 01270nab a22002411c 4500 | ||
|---|---|---|---|
| 999 |
_c149764 _d149764 |
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| 003 | ES-MaIEF | ||
| 005 | 20240919142447.0 | ||
| 007 | ta | ||
| 008 | 240906s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 041 | _aeng | ||
| 100 |
_971920 _aGoebel, Alain |
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| 245 | 1 | 4 |
_aThe European Commission´s transfer pricing directive proposal and its implications for Luxembourg _c by Alain Goebel and Francesco Procopio |
| 260 | _c2024 | ||
| 520 | _aAlain Goebel is a partner and Francesco Procopio is an associate at Arendt & Medernach in Luxembourg. In this article, the authors examine how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and they consider how well the proposal aligns with Luxembourg law. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_947658 _aLUXEMBURGO |
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| 700 |
_971921 _aProcopio, Francesco |
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| 773 | 0 |
_00 _9172011 _oOP 138-Bis/2024/114/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 1, Abril 1, p. 13-23 |
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| 942 | _cART | ||