The transfer pricing problem: the Argentine experience (1932-1998)

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, e...

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Detalles Bibliográficos
Autor principal: Baistrocchi, Eduardo
Formato: Artículo publishedVersion
Publicado: Universidad Torcuato Di Tella. Escuela de Derecho 2017
Materias:
Precios
Acceso en línea:http://repositorio.utdt.edu/handle/utdt/6296
Aporte de:
Repositorio Digital Universidad Torcuato Di Tella de Universidad Torcuato Di Tella
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collection Repositorio Digital Universidad Torcuato Di Tella
topic Precios
spellingShingle Precios
Baistrocchi, Eduardo
The transfer pricing problem: the Argentine experience (1932-1998)
description 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…”
format Artículo
publishedVersion
author Baistrocchi, Eduardo
author_facet Baistrocchi, Eduardo
author_sort Baistrocchi, Eduardo
title The transfer pricing problem: the Argentine experience (1932-1998)
title_short The transfer pricing problem: the Argentine experience (1932-1998)
title_full The transfer pricing problem: the Argentine experience (1932-1998)
title_fullStr The transfer pricing problem: the Argentine experience (1932-1998)
title_full_unstemmed The transfer pricing problem: the Argentine experience (1932-1998)
title_sort transfer pricing problem: the argentine experience (1932-1998)
publisher Universidad Torcuato Di Tella. Escuela de Derecho
publishDate 2017
url http://repositorio.utdt.edu/handle/utdt/6296
work_keys_str_mv AT baistrocchieduardo thetransferpricingproblemtheargentineexperience19321998
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bdutipo_str Repositorios
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