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Does a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way ? Jingyi Wang

By: Wang, Jingyi.
Material type: ArticleArticlePublisher: 2015Subject(s): ACTIVOS INVISIBLES | PRECIOS DE TRANSFERENCIA | PLANIFICACION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | FISCALIDAD INTERNACIONAL | ELUSION FISCAL In: Australian Tax Forum : a Journal of Taxation Policy, Law and Reform v. 30, n. 2, 2015, p. 265-298
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