Smith, Andrew M. C.

New Zealand's thin capitalization rules and the arm's length principle /Andrew M.C. Smith and Paul V. Dunmore .-- , 2003


NUEVA ZELANDA
FISCALIDAD INTERNACIONAL
SUBCAPITALIZACIÓN
FINANCIACION
PRINCIPIO DE PLENA COMPETENCIA


Dunmore, Paul V.

Bulletin for international fiscal documentation, v.57, nº 10, 2003p. 503-510

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