| 000 | 01093nab#a2200241#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190306125213.0 | ||
| 008 | 170530s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aMilewska, Marta _963584 |
|
| 245 |
_aA Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing _c Marta Milewska _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 520 | _aThe author reviews the economic principles governing dynamics of the current business environment, suggesting a more objective approach to be followed by the Mexican tax authorities for the purpose of transfer pricing audits in order to better evaluate how value is created by multinational enterprises. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aCREACIÓN DE VALOR _967011 |
|
| 650 | 4 |
_aMEXICO _947495 |
|
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 24, n. 1, January - February 2016 |
|
| 942 |
_cART _2udc |
||
| 942 | _2udc | ||
| 999 |
_c27289 _d27289 |
||