| 000 | 00917nam a2200205 4500 | ||
|---|---|---|---|
| 999 |
_c150728 _d150728 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250603122925.0 | ||
| 007 | ta | ||
| 008 | 250603t2025 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_972633 _aMcClure, J. Harold |
|
| 245 | 1 | 0 |
_aIllustrations and critiques of Amount B and the new OECD excel tool _c by J. Harold McClure |
| 520 | _aIn this article, McClure poses two illustrations of the appropriate profit margin for a distribution affiliate, contrasting the implications of amount B with a more straightforward economic model. | ||
| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 4 |
_971246 _aAMOUNT B (PRIMER PILAR, OCDE) |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 773 | 0 |
_9173122 _oOP 138-Bis/2025/117/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 4, January 27 2025, p. 553-558 |
|
| 942 | _cART | ||