000			01529nab#a2200253#c#4500
003			IEF
005			20180219165244.0
008			170529s2016 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aTrautmann, Volker _965401
245			_aCompany life cycles in database analyses _b an approach for the future ? _c Volker Trautmann _hElectrónico
260			_c2016
500			_aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aGRUPOS DE EMPRESAS _932211
650		4	_aFINANCIACION _944260
520			_aThis article outlines an approach on how to enhance and simultaneously simplify economic analyses in a TNMM environment where commercial company databases are typically used to test the arm's length nature of a group's intercompany pricing. By using company life cycle stages derived from cash flow patterns as an additional quantitative screening criterion, this theoretically groundedapproach is able to consider the typically unobservable OECD comparability criterion business strategies. In addition to offering better comparability and increased objectivity, this approach can contribute to a significant reduction of efforts linked to qualitative review steps and, therefore, compliance costs for the taxpayer.
700	1		_aTeneketzis, Lazaros _964860
773	0		_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016
942			_cART
942			_z148021
999			_c95899 _d95899