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|a eng
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|a 336.2
|b T7723 1999
|2 22
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| 245 |
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|a Transfer pricing /
|c United Nations Conference on Trade and Development.
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| 260 |
|
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|a Geneva ;
|a New York :
|b United Nations,
|c 1999.
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| 300 |
|
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|a v, 58 p. ;
|c 21 cm.
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| 490 |
0 |
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|a UNCTAD Series on issues in international investment agreements
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| 500 |
|
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|a "UNCTAD/ITE/IIT/11 (Vol. 1)". -- En portada.
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| 504 |
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|a Incluye referencias bibliográficas (p. [45]-49).
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| 505 |
0 |
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|a 1. Explanation of the issue. A. Transfer pricing in transnational corporations. -- B. Transfer pricing methods in tax regulation. -- C. Cost-sharing arrangements. -- D. Advance pricing agreements. -- 2. Stocktaking and analysis. A. Transfer pricing legislation: a historical perspective. -- B. Status of related tax treaty articles. -- C. Status of arbitration venues. -- D. Potential conflicts around procedural issues. -- 3. Interaction with other issues and concepts. -- Conclusion: Economic and development implications and policy options. A. Issues. -- B. Enhancing the development dimension.
|
| 530 |
|
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|a Disponible también en línea.
|
| 650 |
|
7 |
|a Tributación.
|2 unesco
|9 13978
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| 650 |
|
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|a Política fiscal
|2 unesco
|9 11513
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| 710 |
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|a United Nations Conference on Trade and Development
|9 78101
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| 856 |
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1 |
|u https://unctad.org/system/files/official-document/psiteiitd11v1.en.pdf
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