Rethinking the Arm's Length Principle and its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : Nothing Changed But the Change?
Year of publication: |
2023
|
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Authors: | Screpante, Mirna |
Publisher: |
[S.l.] : SSRN |
Subject: | Welt | World | Gewinnverlagerung | Income shifting | Doppelbesteuerung | Double taxation | Steuerplanung | Tax planning | Immaterielle Werte | Intangible assets |
Description of contents: | Abstract [papers.ssrn.com] |
Extent: | 1 Online-Ressource |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 3 ; p. 424-480 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 15, 2019 erstellt Volltext nicht verfügbar |
Classification: | K33 - International Law ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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