Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
Year of publication: |
2014
|
---|---|
Authors: | Dziurdź, Kasper |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 6.2014, 2, p. 135-167
|
Subject: | Verrechnungspreis | Transfer pricing | OECD-Staaten | OECD countries |
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