| 000 | 01277nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110617.0 | ||
| 008 | 170529s2016 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aFedusiv, Oleh _965403 |
|
| 245 |
_aTransactions with hard-to-value intangibles _b is BEPS Action 8 based on the arm's length principle ? _c Oleh Fedusiv _hElectrónico |
||
| 260 | _c2016 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 520 | _aAction 8 claims that the ex post approach is consistent with the arm's length principle. Based on his analysis in this article, however, the author concludes that the ex post approach may deviate from the arm's length principle and, consequently, lead to economic double taxation. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
|
| 942 | _cART | ||
| 942 | _z148024 | ||
| 999 |
_c28091 _d28091 |
||