Chapter 2 - Do tax treaties restrict adjustments made to Related Party Loans when the tax administration applies the Sham doctrine (including Court Based Rules) or Domestic GAARs?
Détails
ID Serval
serval:BIB_3EF80A2B9370
Type
Partie de livre
Collection
Publications
Institution
Titre
Chapter 2 - Do tax treaties restrict adjustments made to Related Party Loans when the tax administration applies the Sham doctrine (including Court Based Rules) or Domestic GAARs?
Titre du livre
Application of the Arms Length Principle to Intra Group Financial Transactions
Editeur
Kluwer Law
Statut éditorial
In Press
Peer-reviewed
Oui
Langue
anglais
Création de la notice
18/10/2022 14:29
Dernière modification de la notice
10/07/2023 5:55
Données d'usage
