Contemporary application of the arm's length principle in transfer pricing / Marta Pankiv.
This book outlines how the application of the arm?s length principle should be reconsidered in light of the initiative of the OECD and G20 to counter tax base erosion and profit shifting (BEPS). The arm?s length principle embedded in article 9 of the OECD Model is not an anti-avoidance rule and has...
Saved in:
Online Access: |
Full Text (via EBSCO) |
---|---|
Main Author: | |
Format: | eBook |
Language: | English |
Published: |
Amsterdam :
IBFD,
[2017]
|
Series: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 6. |
Subjects: |
Internet
Full Text (via EBSCO)Online
Call Number: |
K4550 .P365 2017eb
|
---|---|
K4550 .P365 2017eb | Available |