COVID-19 challenges for the arm's-length principle by Matt Andrew and Richard S. Collier
By: Andrew, Matt
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Contributor(s): Collier, Richard.
Material type: 
ArticlePublisher: 2020Subject(s): CRISIS ECONOMICAS | CORONAVIRUS | PRINCIPIO DE PLENA COMPETENCIA | FISCALIDAD INTERNACIONAL
In:
Tax Notes International v. 98, n. 12, June 22, 2020, p. 1363-1368Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98/12-1 (Browse shelf) | Available | OP 138-Bis/2020/98/12-1 |
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.
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