Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
Mirna Screpante
| Year of publication: |
2019
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|---|---|
| Authors: | Screpante, Mirna |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 11.2019, 3, p. 425-479
|
| Subject: | Doppelbesteuerung | Double taxation | Steuerplanung | Tax planning | Gewinnverlagerung | Income shifting | Immaterielle Werte | Intangible assets | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012310223