Directrices Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraci Nes Tributarias
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Directrices De La Ocde Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraciones Tributarias 2010
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Author : OECD
language : es
Publisher: OECD Publishing
Release Date : 2013-05-22
Directrices De La Ocde Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraciones Tributarias 2010 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-22 with categories.
Las Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias ofrecen pautas para la aplicación del “principio de plena competencia” que constituye el consenso internacional sobre los precios de transferencia, es decir ...
Directrices De La Ocde Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraciones Tributarias 2017
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Author : OECD
language : es
Publisher: OECD Publishing
Release Date : 2018-11-10
Directrices De La Ocde Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraciones Tributarias 2017 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-10 with categories.
La edición de 2017 de Directrices de las OCDE aplicables en materia de precios de transferencia incorpora las modificaciones sustanciales que se efectuaron en 2016 a fin de reflejar los cambios y aclaraciones acordados en los informes de 2015 sobre las Acciones 8 a 10 de BEPS: Garantizar que ...
Directrices Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraci Nes Tributarias
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Author :
language : es
Publisher:
Release Date : 2003
Directrices Aplicables En Materia De Precios De Transferencia A Empresas Multinacionales Y Administraci Nes Tributarias written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
Precios De Transferencia An Lisis De La Validez Emp Rica De Los M Todos Propuestos Por La Ocde Para La Evaluaci N Del Principio De Plena Competencia
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Author : Alejandro Delgado Perea
language : es
Publisher: U. Externado de Colombia
Release Date : 2017-02-14
Precios De Transferencia An Lisis De La Validez Emp Rica De Los M Todos Propuestos Por La Ocde Para La Evaluaci N Del Principio De Plena Competencia written by Alejandro Delgado Perea and has been published by U. Externado de Colombia this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-14 with Commercial law categories.
Los precios de transferencia son una ficción legal misteriosa, intimidante e intrincada, según lo afirma David Rosenbloom en el prólogo del libro Transfer pricing and dispute resolution (2011). Demostrar que una transacción internacional celebrada entre dos empresas vinculadas se realizó bajo el principio arms length o de Plena Competencia -PPC- es, con frecuencia, una tarea compleja y plagada de variables inciertas. El libro, en su primera parte, hace un barrido conceptual sobre la materia, consultando para ello las directrices de la OCDE, el Manual de las Naciones Unidas, la legislación tributaria de Estados Unidos y un sinnúmero de autores. En la segunda parte se aborda la validez empírica de los métodos propuestos por la OCDE para evaluar el cumplimiento del PPC, en un estudio apoyado en múltiples ejemplos empresariales y casos judiciales. La discusión se propone desde una óptica académica y práctica novedosa, toda vez que, si bien reconocidos autores han cuestionado el PPC como base para evaluar la razonabilidad de los precios de transferencia, muy pocos académicos que acepten dicho principio han discutido si la aplicación de los métodos conduce a conclusiones válidas.
Los Procedimientos De Aplicaci N De Los Tributos En El Mbito Interno Y En El De La Fiscal
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Author :
language : es
Publisher: Lex Nova
Release Date : 2010
Los Procedimientos De Aplicaci N De Los Tributos En El Mbito Interno Y En El De La Fiscal written by and has been published by Lex Nova this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
A Fair Globalization
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Author : World Commission On The Social Dimension Of Globalization
language : en
Publisher: Academic Foundation
Release Date : 2006
A Fair Globalization written by World Commission On The Social Dimension Of Globalization and has been published by Academic Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Balance Of Payments Manual
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2005-11-16
Balance Of Payments Manual written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-16 with Business & Economics categories.
The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.
Transfer Pricing For Intangibles
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Author : Fred de Hosson
language : en
Publisher: Springer
Release Date : 1989-06-06
Transfer Pricing For Intangibles written by Fred de Hosson and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-06-06 with Business & Economics categories.
Compilation of articles on the topic written by various authors, including: "A German tax practitioner's view on the White Paper" by Christoph Bellstedt; "The Italian approach to cost-contribution arrangements and possible discrepancies with the US White Paper on transfer pricing" by Guglielmo Maisto.
Oecd G20 Base Erosion And Profit Shifting Project Addressing The Tax Challenges Of The Digital Economy Action 1 2015 Final Report
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Addressing The Tax Challenges Of The Digital Economy Action 1 2015 Final Report written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-05 with categories.
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 1.
Tax Risk Management
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Author : Anuschka Bakker
language : en
Publisher: IBFD
Release Date : 2010
Tax Risk Management written by Anuschka Bakker and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business enterprises categories.
In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.