Safe harbours for intra-group loans in Eurozone : experience from selected countries
Year of publication: |
2017
|
---|---|
Authors: | Solilová, Veronika ; Nerudová, Danuše |
Published in: |
International journal of monetary economics and finance. - Genève [u.a.] : Inderscience Enterprises, ISSN 1752-0479, ZDB-ID 2476010-9. - Vol. 10.2017, 3/4, p. 341-352
|
Subject: | transfer pricing | safe harbours | arm's length principle | base erosion and profit shifting project | loans | Euribor | Eurozone | Switzerland | USA | Australia | Verrechnungspreis | Transfer pricing | Australien | Euro area | Schweiz | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting |
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