The Resource Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
Resource Information
The item Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis
- Language
- eng
- Label
- Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
- Title
- Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
- Language
- eng
- Summary
- In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; p. 636-650
- http://library.link/vocab/creatorName
-
- Huibregtse, S.B
- Muñoz Rodríguez, S.C
- Severini, B
- Delgado Perea, A
- Geographic coverage
-
- North America
- Central America
- Latin America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- MNE
- transfer pricing
- value chain analysis
- value creation
- BEPS Project (OECD)
- Label
- Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
- Label
- Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Multinational-enterprises-transfer-pricing-and/5r6N3Schkek/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Multinational-enterprises-transfer-pricing-and/5r6N3Schkek/">Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>