Transfer Pricing and Business Restructurings : Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft
The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in...
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| Format: | Others |
| Language: | English |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2010
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14020 |