000 | 01298nab#a2200325#c#4500 | ||
---|---|---|---|
999 |
_c27305 _d27305 |
||
003 | IEF | ||
005 | 20220802124851.0 | ||
008 | 170530s2016 NLD|| #####0 b|ENG|u | ||
040 |
_aIEF _cES-MaIEF |
||
041 | _aENG | ||
100 | 1 |
_aBilaney, Sunny Kishore _959906 |
|
245 |
_aMarketing intangibles _b an Indian perspective _c Sunny Kishore Bilaney _hElectrónico |
||
260 | _c2016 | ||
500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
520 | _aThe author discusses the approach of the Indian tax authorities tothe contentious issue of marketing intangibles, and examines related rulings byvarious Indian courts in light of the guidance provided by the OECD/G20 in the BEPS final reports. | ||
650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
650 | 4 |
_aPROPIEDAD INTELECTUAL _942409 |
|
650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
650 | 4 |
_aMARKETING _947686 |
|
650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
650 | 4 |
_aEVASION FISCAL _944029 |
|
650 | 4 |
_aPREVENCIÓN _954712 |
|
650 | 4 |
_aTAX RULINGS _965151 |
|
650 | 4 |
_aINDIA _945694 |
|
650 | 4 |
_943410 _aELUSION FISCAL |
|
773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
|
942 | _2udc | ||
942 | _2udc |