The transfer pricing problem: the Argentine experience (1932-1998)
| UTDT.rights.AUT | No | |
| UTDT.rights.PDF | Sí | |
| UTDT.source.idn | 49819 | |
| UTDT.source.origin | analytics | |
| UTDT.source.raw | <?xml version="1.0" encoding="UTF-8" standalone="yes"?> <document> <leader>00594cam-a2200157uu-4500</leader> <controlfield tag="001">000049819</controlfield> <controlfield tag="005">20150226155046</controlfield> <controlfield tag="008">050506s1000------------r-----000-0-spa-d</controlfield> <datafield tag="100" ind1="1" ind2=" "> <subfield code="a">Baistrocchi, Eduardo</subfield> </datafield> <datafield tag="245" ind1="1" ind2="0"> <subfield code="a">The transfer pricing problem: the Argentine experience (1932-1998) / Eduardo Baistrocchi</subfield> </datafield> <datafield tag="260" ind1=" " ind2=" "> <subfield code="a">Buenos Aires :</subfield> <subfield code="b">Universidad Torcuato Di Tella,</subfield> <subfield code="c">2000.</subfield> </datafield> <datafield tag="650" ind1=" " ind2="4"> <subfield code="a">Precios</subfield> </datafield> <datafield tag="651" ind1=" " ind2="4"> <subfield code="a">Argentina</subfield> </datafield> <datafield tag="773" ind1="1" ind2=" "> <subfield code="g">Vol. 2, no. 1, p. 58</subfield> <subfield code="t">Revista argentina de teoría jurídica</subfield> </datafield> <datafield tag="856" ind1="4" ind2="1"> <subfield code="6">Link</subfield> <subfield code="u">http://www.utdt.edu/departamentos/derecho/publicaciones/rtj1/primeraspaginas/index.htm</subfield> </datafield> <datafield tag="LNG" ind1=" " ind2=" "/> </document> | |
| dc.audience | Researchers | |
| dc.audience | Students | |
| dc.audience | Teachers | |
| dc.contributor.author | Baistrocchi, Eduardo | |
| dc.coverage.spatial | Argentina | es_AR |
| dc.date.accessioned | 2017-04-07T19:09:14Z | |
| dc.date.available | 2017-04-07T19:09:14Z | |
| dc.date.issued | 2000 | |
| dc.description.abstract | This essay examines the various approaches that Argentina has developed to address this problem in the income tax area. The period studied runs from 1932, when the first transfer pricing provision was passed, up to the 1998 Reform that, according to what was stated in a recent New York conference, embodies “… the [1995] OECD guidelines related to Transfer Pricing methods and rules…” | es_AR |
| dc.identifier.uri | https://repositorio.utdt.edu/handle/20.500.13098/6296 | |
| dc.publisher | Universidad Torcuato Di Tella. Escuela de Derecho | |
| dc.relation.ispartof | Revista Argentina de Teoría Jurídica. Vol. 2, n. 1, (nov. 2000). ISSN: 1851-6843 | es_AR |
| dc.rights | info:eu-repo/semantics/restrictedAccess | es_AR |
| dc.rights.license | https://rightsstatements.org/page/InC/1.0/?language=es | es_AR |
| dc.subject.UTDT | Precios | |
| dc.title | The transfer pricing problem: the Argentine experience (1932-1998) | |
| dc.type | info:eu-repo/semantics/article | es_AR |
| dc.type.version | info:eu-repo/semantics/publishedVersion | es_AR |
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