Transfer Pricing in Spain

In order to prevent tax arbitrage, almost all OECD Member countries have agreed on implementing the arm's length principle as the international standard to be used for determining transfer prices for tax purposes. The recently approved Law 36/2006 on Measures for Preventing Tax Fraud includes an ame... Deskribapen osoa

Egile nagusia: Fernández Crende, Antonio
Beste egile batzuk: Álvarez Wilmanski, Alberto
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universitat Pompeu Fabra 2007
Testu osoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2285620
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