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