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Transfer pricing in a BEPS era : rethinking the arm's length principle part I Mirjam Koomen Electrónico

By: Koomen, Mirjam.
Material type: ArticleArticlePublisher: 2015Subject(s): PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: International Transfer Pricing Journal v. 22, n. 3, May / June 2015
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