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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 ...
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)
Transfer-pricing rules in Brazil
(ECLAC, 1996)
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)
Navigating transfer pricing risk in the oil and gas sector: Essential elements of a policy framework for Trinidad and Tobago and Guyana
(ECLAC, 2021-04-28)
This study explores the oil and gas value chain by first examining the oil and gas taxation framework and assessing the mechanics of the industry’s natural creation of opportunities for transfer pricing. The results of ...
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
(Centro de Estudios Fiscales, 2016-06-30)
This article assesses that tax administrations- likewise the Colombian tax authorityhas been facing difficulties to audit transfer pricing transactions with intangibles, because the current transfer pricing rules are not ...