international taxation, notably following the OECD/G-20 Base Erosion and Profit Shifting (BEPS) Project. The power of a country to … Tomazela Santos & Sergio André Rocha -- Justification and implementation of the international allocation of taxing rights: can … goods / Aleksandra Bal -- The birth of a new international tax framework and the role of developing countries / Natalia …

of the Arm's Length Principle -- Maintaining the Arm's Length Principle as the International Consensus -- Rejection of …

international transfer payments. This book, based on extensive research, explains the nature of the subject, presents the latest …