| 000 | 01087nab#a2200241#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20220802124852.0 | ||
| 008 | 170804s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aBilaney, Sunny Kishore _959906 |
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| 245 |
_aRevised OECD draft guidance on the profit split method _b the need for conceptual refinements ! _c Sunny Kishore Bilaney _hElectrónico |
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| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
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| 650 | 4 |
_aBENEFICIOS _932314 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
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| 520 | _aThis article provides a critical overview of the OECD's revised draft guidance on the transfer pricing profit split method and makes important suggestions as to how to make the method more practical in its application. | ||
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 5, May 2017 |
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| 942 | _cART | ||
| 942 | _z148387 | ||
| 999 |
_c85090 _d85090 |
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