000			01460naa a2200253uu 4500
001			7052517133813
003			OSt
005			20190211162957.0
008			070525s2007 bl ||||gr |0|| 0 eng d
100	1		_aLIMBERG, Stephen T _931994
245	1	0	_aInternational transfer pricing strategies for minimizing global income taxes
260			_aSão Paulo : _bFGV, _cAbr./Jun. 1997
520	3		_aOptimal financial strategies are critical for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments¿ increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies
590			_aRAE Abril a Junho 1997
650		4	_aPolítica Fiscal _912001
650		4	_aTributação _912002
700	1		_aROBINSON, John R _931998
700	1		_aCHRISTIANS, Raimundo L.M _931999
773	0	8	_tRAE Revista de Administração de Empresas _g37, 2, p. 68-75 _dSão Paulo : FGV, Abr./Jun. 1997 _w
856	4	2	_uhttp://www.rae.com.br/redirect.cfm?ID=284 _yAcesso
942			_cS
998			_a20070525 _b1713^b _cRosangela
998			_a20071130 _b1008^b _cZailton
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c23638 _d23638
041			_aeng