Substance requirements in the international taxation of intangible capital : a double-edged sword?
Year of publication: |
2020
|
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Authors: | Kartikeya Singh ; Kallen, Cody ; Mathur, Aparna |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 48.2020, 2, p. 139-177
|
Subject: | BEPS | economic substance | intangibles | international tax | transfer pricing | US tax reform | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Unternehmensbesteuerung | Corporate taxation | Immaterielle Werte | Intangible assets | Steuerreform | Tax reform | Internationales Steuerrecht | International tax law | Welt | World | Doppelbesteuerung | Double taxation | Immaterielle Güter | Intangible goods |
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