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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Bibliografische gegevens
Hoofdauteur: Landa-Fournais, Luis Enrique
Formaat: Online
Taal:spa
Gepubliceerd in: ACACIA A.C. 2022
Online toegang:https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/310
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