COVID-19 challenges for the arm's-length principle by Matt Andrew and Richard S. Collier
By: Andrew, Matt
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2020/98/11-3 Transfer pricing and COVID-19 | OP 138-Bis/2020/98/11-4 FTCs and the "two-state problem" | OP 138-Bis/2020/98/12 Tax Notes International | OP 138-Bis/2020/98/12-1 COVID-19 challenges for the arm's-length principle | OP 138-Bis/2020/98/12-2 A case for higher corporate tax rates | OP 138-Bis/2020/98/12-3 It's time to look again at the anti-hybrid rules | OP 138-Bis/2020/98/13 Tax Notes International |
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.
Click on an image to view it in the image viewer
There are no comments for this item.