000 | 01264nab#a2200301#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20190816110621.0 | ||
008 | 170529s2016 NLD|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aCastro, Sophia _965406 |
|
245 |
_aCurrent state of tansfer pricing rules in Central America and Dominican Republic _c Sophia Castro _hElectrónico |
||
260 | _c2016 | ||
500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
650 | 4 |
_aEVASION FISCAL _944029 |
|
650 | 4 |
_aPREVENCIÓN _954712 |
|
650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
650 | 4 |
_aAMERICA CENTRAL _925347 |
|
650 | 4 |
_aREPUBLICA DOMINICANA _948279 |
|
520 | _aThe author reviews the current landscape of transfer pricing rulesin Central America and the Dominican Republic, highlighting the key similarities and differences among the countries. The author also notes some trends observed in recent audits. | ||
650 | 4 |
_943410 _aELUSION FISCAL |
|
773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
|
942 | _cART | ||
942 | _z148026 | ||
999 |
_c61468 _d61468 |