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Critical assumptions in advance pricing agreements a comparison between the OECD guidelines and the American tax system Daniele de Carolis

By: Carolis, Daniele de.
Material type: ArticleArticlePublisher: 2013Subject(s): PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ESTADOS UNIDOS In: Intertax v. 41, n. 12, December 2013, p. 676-681
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