Compliance with transfer pricing regulations, importance of digital deliverables
The standardization of digital and physical deliverables for transfer pricing compliance is relevant. Descriptive and qualitative research was used. 54.5% of the population considers the transaction process efficient, 36.4% complies and only 9.1% is dissatisfied.
Authors
- Соледад Сото-Ривас (ORCID: https://orcid.org/0000-0003-3730-7586)
- Luis Ernesto Irigoyen Arroyo (ORCID: https://orcid.org/0000-0002-2037-1621)
- Esmeralda Aguilar-Pérez (ORCID: https://orcid.org/0000-0001-6794-9630)
Institutions
- Tecnológico Nacional de México (MX)
- Tecnológico Nacional de México Campus San Martín Texmelucan (MX)
Publication Details
- Journal
- Journal of Bussines Development Strategies
- Published
- 2024-12-12
- DOI
- https://doi.org/10.35429/jbds.2024.10.25.1.6
- Primary Topic
- Digital Platforms and Economics
- Type
- article
- Field-Weighted Citation Impact
- 0.00
Funders
- Tecnológico Nacional de México