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Unlimited Adjustments Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause” Georg Kofler and Isabel Verlinden

Material type: Article

In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 269-281

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Item type	Current location	Home library	Call number	Vol info	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2020/4/5-11 (Browse shelf)	2020, Vol. 47, nº 4/5	Available		BIT/2020/4/5-11

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Previous	BIT/2020/4/5 Bulletin for International Taxation	BIT/2020/4/5-1 Foreword: Tax Treaty Interpretation after BEPS	BIT/2020/4/5-10 The Signalling Function of Article 29(9) of the OECD Model	BIT/2020/4/5-11 Unlimited Adjustments	BIT/2020/4/5-12 The 2017 Change to Article 3(2) of the OECD Model	BIT/2020/4/5-13 Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan	BIT/2020/4/5-14 The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World	Next

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