Tesis doctorals> Departament de Dret

Incidencias de los precios de transferencia en el comercio internacional (las transacciones multilaterales entre España, China y los países latinoamericanos)

  • Datos identificativos

    Identificador: TDX:1029
    Autores:
    Anguita Morera, Antonia
    Resumen:
    In the thesis of ' Incidencias de los Precios de Transferencia en el comercio internacional (las transacciones multilaterales entre España, China y los Países Latinoamericanos),' is a comprehensive study of international transfer pricing, paying special attention to countries with which Spain has a high rate of transactions between associated enterprises. In recent decades the growth of international transactions between associated enterprises have fuelled the necessity to develop new methodologies for the regulation international transactions, in others words transfer pricing. Through this study the OECD Transfer pricing guidelines are analyzed, which are widely used, as well as its implementation in national legislation of the countries covered. Also, it has been made a study of comparative law in Spain, Argentina, China and the United Kingdom. Likewise, in the last chapter, this work is focused on solutions to those issues primarily created legal vacuum left by the OECD Guidelines and the little consistency between the legislation of the States.
  • Otros:

    Fecha: 2010-06-15
    Departamento/Instituto: Departament de Dret Privat, Processal i Financer Universitat Rovira i Virgili.
    Idioma: spa
    Identificador: http://hdl.handle.net/10803/68587
    Fuente: TDX (Tesis Doctorals en Xarxa)
    Autor: Anguita Morera, Antonia
    Director: Urquizu Caballé, Àngel
    Formato: application/pdf 448 p.
    Editor: Universitat Rovira i Virgili
    Palabra clave: comercio internacional fiscalidad internacional tributación empresas asociadas transacciones vinculadas precios de transferencia
    Título: Incidencias de los precios de transferencia en el comercio internacional (las transacciones multilaterales entre España, China y los países latinoamericanos)
    Materia: 346 - Dret econòmic 34 - Dret 3 - Ciències socials
  • Palabras clave:

    346 - Dret econòmic
    34 - Dret
    3 - Ciències socials
  • Documentos:

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