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Transfer pricing aspects of intra - group loans in light of the Base Erosion and Profit Shifting Action Plan Vikram Chand

By: Chand, Vikram.
Material type: ArticleArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | GRUPOS DE EMPRESAS | PRESTAMOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | ELUSION FISCAL In: Intertax v. 44, n. 12, December 2016, p. 885-902
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