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pro vyhledávání: '"Alexandre Siciliano Borges"'
Autor:
Alexandre Siciliano Borges
Publikováno v:
Intertax. 45:841-851
Common among several ‘aggressive’ tax planning schemes used by multinational enterprises (MNEs) is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of th
Publikováno v:
Revista Direito Tributário Internacional Atual. 2:15
Common among several ‘aggressive’ tax planning schemes used by multinational enterprises (MNEs) is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of th
Autor:
Alexandre Siciliano Borges
Publikováno v:
SSRN Electronic Journal.
The pharmaceutical industry presents many peculiarities. R&D are high and pose a high risk that they do not result in any marketable drug. The area is also very regulated by local governments, which, in many cases, control and limit the final price o