| 000 | 01074nab#a2200241#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219165213.0 | ||
| 008 | 170530s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aMartins, Antonio _953126 |
|
| 245 |
_aWitness testimony in transfer pricing litigation _c António Martins _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aPORTUGAL _948081 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 520 | _aIn Portugal, an increasing number of cases involving transfer pricing disputes are being decided by arbitration courts. This article highlights the impact of testimonial evidence in some of these cases and shows how, in some circumstances, testimonial evidence plays an important role in influencing the outcome of transfer pricing cases. | ||
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 24, n. 1, January - February 2016 |
|
| 942 | _cART | ||
| 942 | _z148037 | ||
| 999 |
_c95527 _d95527 |
||