Biblioteca del Instituto de Estudios Fiscales

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New Zealand's thin capitalization rules and the arm's length principle Andrew M.C. Smith and Paul V. Dunmore

By: Smith, Andrew M. C.
Contributor(s): Dunmore, Paul V.
Material type: ArticleArticlePublisher: 2003Subject(s): NUEVA ZELANDA | FISCALIDAD INTERNACIONAL | SUBCAPITALIZACIÓN | FINANCIACION | PRINCIPIO DE PLENA COMPETENCIA In: Bulletin for international fiscal documentation, v.57, nº 10, 2003 p. 503-510
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OP 323/2003/10-3 (Browse shelf) Available OP 323/2003/10-3

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