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

Creator	Baistrocchi, Eduardo
Date	2000-09-21
Date Accessioned	2025-06-09T20:27:56Z
Date Available	2025-06-09T20:27:56Z
URL de acceso al recurso	https://revistajuridica.utdt.edu/ojs/index.php/ratj/article/view/268
Identifier (URI)	http://revistas.suiiurisasociacion.com/xmlui/handle/123456789/22260
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…”.	es-ES
Item Format	application/pdf
Item Language	spa
Publisher	Universidad Torcuato Di Tella	es-ES
xmlui.metadata.dc.relation	https://revistajuridica.utdt.edu/ojs/index.php/ratj/article/view/268/227
Source	Revista Argentina de Teoría Jurídica; Vol. 2 Núm. 1 (2000); 52-106	es-ES
Source	Revista Argentina de Teoría Jurídica; Vol. 2 No. 1 (2000); 52-106	en-US
Source	1851-684X
Source	1851-6831
Title	The transfer pricing problem: the Argentine experience (1932-1998)	es-ES
Type	info:eu-repo/semantics/article
Type	info:eu-repo/semantics/publishedVersion
Type	Artículo revisado por pares	es-ES

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