000 01037nab a2200229 c 4500
999 _c150471
_d150471
003 ES-MaIEF
005 20250319095721.0
007 ta
008 250319t2024 xxu||||| |||| 00| 0eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _972448
_aRoper, Phil
245 1 0 _aTransfer pricing
_bone-way street or a dead end?
_c by Phil Roper, Thomas D. Bettge and Alistair Pepper
520 _aIn this article, the authors examine the United Kingdom’s “one-way street” transfer pricing rule and weigh the benefit of maintaining this approach versus providing greater flexibility for taxpayers to make self-initiated downward adjustments.
650 4 _948241
_aREINO UNIDO
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _941169
_aCONTRIBUYENTES
650 4 _932314
_aBENEFICIOS
700 1 _972449
_aBettge, Thomas D.
700 1 _969992
_aPepper, Alistair
773 0 _9173020
_oOP 138-Bis/2024/116/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 116, n. 11, December 16 2024, p. 1693-1700
942 _cART