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?
Details
Serval ID
serval:BIB_3EF80A2B9370
Type
A part of a book
Collection
Publications
Institution
Title
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?
Title of the book
Application of the Arms Length Principle to Intra Group Financial Transactions
Publisher
Kluwer Law
Publication state
In Press
Peer-reviewed
Oui
Language
english
Create date
18/10/2022 14:29
Last modification date
10/07/2023 5:55
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