Research regarding the issues of the arm's length principle mentioned by I.A.S. 24
Year of publication: |
2019
|
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Authors: | Ignat, Ioana ; Feleagă, Liliana |
Published in: |
Economic research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 1331-677X, ZDB-ID 2171828-3. - Vol. 32.2019, 1,3, p. 3040-3057
|
Subject: | Arm’s length principle | double taxation | I.A.S. 24 | multiple years | transfer pricing | Verrechnungspreis | Transfer pricing | Doppelbesteuerung | Double taxation | Multinationales Unternehmen | Transnational corporation | Theorie | Theory |
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