Transfer pricing
"Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transa...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/35369 |