Dunne, Vanessa
Zambia's first transfer pricing case an opportunity lost to use the updated OECD and UN transfer pricing guidelines for developing countries / Vanessa Dunne .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The first Zambian transfer pricing court case was decided on 28 March 2019 by the Income Tax Appeals Tribunal in Lusaka. The author, in this article, considers the reasoning and the findings of the case and makes some observations regarding its implications.
PRECIOS DE TRANSFERENCIA
ZAMBIA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 37, n. 11, November 2019, p. 590-597
Zambia's first transfer pricing case an opportunity lost to use the updated OECD and UN transfer pricing guidelines for developing countries / Vanessa Dunne .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The first Zambian transfer pricing court case was decided on 28 March 2019 by the Income Tax Appeals Tribunal in Lusaka. The author, in this article, considers the reasoning and the findings of the case and makes some observations regarding its implications.
PRECIOS DE TRANSFERENCIA
ZAMBIA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 37, n. 11, November 2019, p. 590-597