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International transfer pricing strategiesfor minimizing globall income taxesInternational transfer pricing strategiesfor minimizing globall income taxes
(RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 1997)
A OCDE e a questão do transfer pricing
(2019-10)
A OCDE – Organização para a Cooperação e Desenvolvimento Econômico (Organisation for Economic Co-operation and Development - OECD), instituição internacional atualmente composta por trinta e seis países membros, considerada ...
Análisis comparativo entre OCDE y políticas tributarias domésticas : aplicación del "Método sexto" en materia de commodities en la argentina
(Universidad de San Andrés. Escuela de Administración y Negocios, 2017)
International transfer pricing restrictions: impact on corporate financial policyInternational transfer pricing restrictions: impact on corporate financial policy
(RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 1997)
Preços de transferência e o princípio arm’s length: uma análise sob a ótica internacional e nacional
(Universidade do Vale do Rio dos Sinos, 2018-10-19)
One of the main problem faced by globalization is tax harmonization. The difficulty of reconciling different tax systems is immense. In this context, conflicts related to transfer pricing rules have a greater tax impact ...
Preços de transferência e o princípio arm’s length: uma análise sob a ótica internacional e nacional
(Universidade do Vale do Rio dos Sinos, 2018-10-19)
One of the main problem faced by globalization is tax harmonization. The difficulty of reconciling different tax systems is immense. In this context, conflicts related to transfer pricing rules have a greater tax impact ...
How are transfer prices and royalty payments used for tax avoidance?
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty payments for tax avoidance. A description of the transfer pricing methods is given to respond to the research aim, evaluating ...
Rising commodity prices and welfare in Brazil. A short-run analysis using a SAM price model
(Asociación Argentina de Economía Política, 2017-11)
During the 2000's, and from a macro perspective, Brazil benefited greatly because the increasing prices of agricultural commodities in world markets, as well as the price of oil and other primary commodities, which the ...
Rising commodity prices and welfare in Brazil. A short-run analysis using a SAM price model
(2017-11)
During the 2000's, and from a macro perspective, Brazil benefited greatlybecause the increasing prices of agricultural commodities in world markets, as well as the price of oil and other primary commodities, which the ...
The preference of Peruvian Income Tax Law for the use of domestic comparables over foreign ones for transfer pricing analysis: a blank set?Preferencia prevista en la Ley del Impuesto a la Renta del uso de comparables domésticos sobre los extranjeros para el análisis de precios de transferencia: ¿conjunto vacío?
(Pontificia Universidad Católica del Perú, 2019)