The Resource Los precios de transferencia : su tratamiento tributario desde una perspectiva europea

Los precios de transferencia : su tratamiento tributario desde una perspectiva europea

Label
Los precios de transferencia : su tratamiento tributario desde una perspectiva europea
Title
Los precios de transferencia : su tratamiento tributario desde una perspectiva europea
Creator
Subject
Language
eng
Summary
Article on the tax treatment of transfer pricing from an European perspective. The author describes the concept of transfer pricing, the way it is regarded in the Model Tax Convention and double taxation treaties, the arm's length principle, the regulations regarding transfer pricing in the Spanish Tax Code and transfer pricing in the law of the European Union
Citation source
In: Crónica tributaria. - Madrid. - (2005),
http://library.link/vocab/creatorName
García Prats, F.A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • transfer pricing
  • tax treaty
  • double taxation
  • model tax treaty
  • arm's length principle
Label
Los precios de transferencia : su tratamiento tributario desde una perspectiva europea
Instantiates
Publication
Label
Los precios de transferencia : su tratamiento tributario desde una perspectiva europea
Publication

Library Locations

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