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...
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| フォーマット: | Online |
| 言語: | spa |
| 出版事項: |
ACACIA A.C.
2022
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| オンライン･アクセス: | https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/310 |
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