Praxis in Transfer Pricing ¿Interest or dividends?

In the recent updates to the OECD Transfer Pricing Guidance on Financial Transactions the importance of distinguishing between the payment of interest and the payment of dividends in loan transactions between related parties is reiterated. The distinction is critical with regards to the erosion of t...

Cijeli opis

Spremljeno u:
Bibliografski detalji
Glavni autor: Landa-Fournais, Luis Enrique
Format: Online
Jezik:spa
Izdano: ACACIA A.C. 2022
Online pristup:https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/310
Oznake: Dodaj oznaku
Bez oznaka, Budi prvi tko označuje ovaj zapis!