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Courts hold that notional interest deduction does not require substance Frank Mortier Electrónico

By: Mortier, Frank.
Material type: ArticleArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | INTERES | DEDUCCIONES | BÉLGICA | JURISPRUDENCIA | COMENTARIOS In: International Transfer Pricing Journal v. 23, n. 4, July - August 2016
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