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Inefficiencies of bilateral advanced pricing agreements ( BAPA ) in taxing multinational companies Akinori Tomohara

By: Tomohara, Akinori.
Material type: ArticleArticlePublisher: 2004Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | EVASION FISCAL | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA In: National tax journal v. 57, n. 4, December 2004, p. 863-873
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OP 233/2004/4-5 (Browse shelf) Available OP 233/2004/4-5

Resumen. Conclusión. Bibliografía.

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