Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments

Details

Ressource 1Download: TAXI2022006.pdf (660.91 [Ko])
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Version: Final published version
License: Not specified
Serval ID
serval:BIB_7A72553E2776
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
Journal
Intertax
Author(s)
Martin C., Chand V., Burkhalter N.
ISSN
0165-2826 (print)
Publication state
Published
Issued date
01/2022
Peer-reviewed
Oui
Volume
50
Number
1
Pages
66-81
Language
english
URN
urn:nbn:ch:serval-BIB_7A72553E27766
OAI-PMH
oai:serval.unil.ch:BIB_7A72553E2776
Publisher's website
https://kluwerlawonline.com/journalarticle/Intertax/50.1/TAXI2022006
Create date
12/12/2021 23:54
Last modification date
27/02/2023 6:47
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