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Browsing by Author Castro Zapata, Héctor Manuel
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Evaluation of the application of the safe harbour on low value-adding services in Peru. Is the safe harbour on low value-adding services suitable for a developing country such as Peru?
Castro Zapata, Héctor Manuel
Asesorado por
Xu, Diheng
17-Jun-2020
Tilburg University
Tributación
;
Fiscalización tributaria
;
Administración tributaria
;
Precios de transferencia
;
Servicios de bajo valor añadido
;
Valor añadido
;
Organización para la Cooperación y Desarrollo Económico