Andrew, Matt
COVID-19 challenges for the arm's-length principle / by Matt Andrew and Richard S. Collier .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors address the implications of the coronavirus pandemic for the ar 's-length principle in the context of the OECD's Inclusive Framework.
CRISIS ECONOMICAS
CORONAVIRUS
PRINCIPIO DE PLENA COMPETENCIA
FISCALIDAD INTERNACIONAL
Collier, Richard
Tax Notes International 1048-3306v. 98, n. 12, June 22, 2020, p. 1363-1368
COVID-19 challenges for the arm's-length principle / by Matt Andrew and Richard S. Collier .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors address the implications of the coronavirus pandemic for the ar 's-length principle in the context of the OECD's Inclusive Framework.
CRISIS ECONOMICAS
CORONAVIRUS
PRINCIPIO DE PLENA COMPETENCIA
FISCALIDAD INTERNACIONAL
Collier, Richard
Tax Notes International 1048-3306v. 98, n. 12, June 22, 2020, p. 1363-1368