| 000 | 01332nab#a2200277#c#4500 | ||
|---|---|---|---|
| 999 |
_c30650 _d30650 |
||
| 003 | IEF | ||
| 005 | 20221026174558.0 | ||
| 008 | 170804s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaBCM |
||
| 041 | _aENG | ||
| 100 | 1 |
_aLi, Jinyan _925900 |
|
| 245 |
_aLocation - specific advantages _ba rising disruptive factor in transfer pricing _c Jinyan Li and Stephen Ji _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 520 | _aIn this article, the authors consider location-specific advantages(LSAs) in transfer pricing analysis, with a special emphasis on the practice inChina. They suggest that LSAs disrupt some of the basic assumptions underlying the current consensus on the application of the arm's length principle without, arguably, violating the purpose of the principle as stated in article 9 of the OECD Model. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
|
| 650 | 4 |
_aLOCALIZACION _947647 |
|
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aCOMPETENCIA FISCAL NOCIVA _940318 |
|
| 650 | 4 |
_aCHINA _933911 |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 5, May 2017 |
|
| 942 |
_cART _2udc |
||
| 942 | _2udc | ||