From professional translators, enterprises, web pages and freely available translation repositories.
se hizo referencia a los exámenes realizados por la ocde de las cuestiones relacionadas con la fijación de precios de transferencia, que comenzaban con un informe publicado en 1979 y habían culminado más recientemente con la publicación en 1995 de las transfer pricing guidelines.
29. reference was made to oecd reviews of transfer pricing issues, which had begun with a report issued in 1979 and had culminated most recently with the publication in 1995 of transfer pricing guidelines.
Last Update: 2016-11-29
Usage Frequency: 1
Quality:
con la aprobación explícita de la comisión se podrán utilizar también alternativamente otros elementos del fund transfer pricing, siempre que pueda demostrarse que se logra, como mínimo, el beneficio de reducir las condiciones del interés de las reservas de liquidez tal como se describen aquí.
with the commission’s explicit approval other fund transfer pricing components can also be used, provided it can be demonstrated that the profit from reducing the conditions for interest paid on the liquidity reserves as described here, is at least achieved.
Last Update: 2018-03-04
Usage Frequency: 2
Quality:
al mismo tiempo, la comisión, mediante los trabajos del foro conjunto sobre precios de transferencia (joint transfer pricing forum), ha procurado explorar las posibilidades de aligerar la carga que impone el cumplimiento de las normas sobre precios de transferencia.
at the same time the commission has sought, through the work done by the joint transfer pricing forum, to explore the scope for easing transfer pricing compliance burdens.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
4. en el comentario de la ocde se indica además que el comité considera que el informe de la ocde titulado transfer pricing guidelines for multinational enterprises and tax administrations "refleja principios internacionalmente aceptados y ofrece directrices para la aplicación del principio de plena competencia, cuya enunciación autorizada se contiene en este artículo ".
4. the oecd commentary continues by stating that committee considers that the oecd transfer pricing guidelines for multinational enterprises and tax administrations "represen[t]s internationally agreed principles and provid[e]s guidelines for the application of the arm's length principle of which th[e]is article is the authoritative statement. "
Last Update: 2016-11-30
Usage Frequency: 1
Quality:
Warning: Contains invisible HTML formatting
4. a este respecto, la reunión de expertos tomó nota con satisfacción de la labor realizada por la unctad en el marco de su programa sobre un posible marco multilateral sobre las inversiones, en particular con respecto al fortalecimiento de la capacidad, incluso mediante la capacitación, la celebración de seminarios, etc. la reunión de expertos acogió favorablemente la naturaleza integrada de este programa, ya que combina los análisis de política (de los que son ejemplo los iia issues papers foreing direct investment and development (nº de venta: e.98.ii.d.15); scope and definition (nº de venta: e.99.ii.d.9); admission and establishment (nº de venta: e.99.ii.d.10); investment-related trade measures (irtms) (nº de venta: e.99.ii.d.12); most-favoured-nation treatment (nº de venta: e.99.ii.d.11) y transfer pricing (nº de venta: e.99.ii.d.8).
4. in this context, the expert meeting noted favourably the work carried out by unctad in the framework of its programme on a possible multilateral framework on investment, in particular as regards capacity-building, including through training, seminars and the like. it welcomed the integrated nature of this programme, as it combines policy analysis (as exemplified in the iia issues papers foreign direct investment and development (sales no. e.98.ii.d.15); scope and definition (sales no. e.99.ii.d.9); admission and establishment (sales no.e.99.ii.d.10); investment-related trade measures (irtms) (sales no. e.99.ii.d.12); most-favoured-nation treatment (sales no. e.99.ii.d.11); and transfer pricing (sales no. e.99.ii.d.8).
Last Update: 2016-11-30
Usage Frequency: 1
Quality:
Some human translations with low relevance have been hidden.
Show low-relevance results.