000			01406nab#a2200277#c#4500
003			IEF
005			20190816110621.0
008			170530s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aCastro, Sophia _965406
245			_aImpact of BEPS actions on Costa Rican transfer pricing regime _c Sophia Castro _hElectrónico
260			_c2017
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	_aCOSTA RICA _941385
520			_aThe author considers the current effects on the Costa Rican transfer pricing regime of the international adoption of the recommendations of the BEPS Actions related to transfer pricing, including Action 13 (regarding transfer documentation) and Actions 8, 9 and 10 (which deal with specific topics and havemodified several chapters of the OECD Guidelines). First, the background of theBEPS Actions and the transfer pricing regime are described, followed by an assessment of the effects of each of the Actions.
650		4	_943410 _aELUSION FISCAL
773	0		_tInternational Transfer Pricing Journal _gv. 24, n. 1, January - February 2016
942			_cART
942			_z148041
999			_c61712 _d61712