Metodología de los precios de transferencia : régimen fiscal de las operaciones vinculadas

Resource Information

The work Metodología de los precios de transferencia : régimen fiscal de las operaciones vinculadas represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Metodología de los precios de transferencia : régimen fiscal de las operaciones vinculadas

Contributor

• Ferrer Vidal, D

Subject

• APA
• CFC
• anti-avoidance
• anti-dumping duty
• anti-evasion
• capital contribution
• case law
• cash pooling
• comparability analysis
• control
• corporate income tax
• documentation requirements
• factoring
• financial transaction tax
• functional analysis
• indirect tax
• intangibles
• interest
• know how
• leasing
• loan
• mortgage
• penalties
• professional services
• risk assessment
• secondary adjustment
• tangible property
• traditional transaction methods
• transfer pricing
• venture capital

Language

eng

Summary

This work is structured in two parts. The first part, the taxation of transfer prices, analyzes the transfer pricing strategies, as well as the anti-abuse measures that some states establish to control both companies and the prices of their transactions. It also addresses international legislation on the subject, both specific legislation on third countries as well as supranational legislation (European Union, OECD and BEPS regulations, among others) and the tax system of the most representative countries. The second part examines in detail the current tax regime of linked operations in the Spanish law

Geographic coverage

International

Index

no index present

Language note

Spanish

Literary form

non fiction

Series statement

Grandes Tratados Aranzadi

Series volume

1118