Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

Abhishek Padwalkar; Cristian Camilo Rodriguez Pena

Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

Abhishek Padwalkar, Cristian Camilo Rodriguez Pena

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Originalsprache	Englisch
Fachzeitschrift	World Tax Journal
Jahrgang	15
Ausgabenummer	2
Publikationsstatus	Veröffentlicht - 2023

Andere Dateien und Links

https://research.ibfd.org/#/doc?url=/collections/wtj/html/wtj_2023_02_int_5.html

Zitat

@article{fc2a58738b244785ab5702e891d35679,

title = "Normative Conflicts when Applying the Arm{\textquoteright}s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation",

author = "Abhishek Padwalkar and \{Rodriguez Pena\}, \{Cristian Camilo\}",

year = "2023",

language = "English",

volume = "15",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "2",

}

TY - JOUR

T1 - Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

AU - Padwalkar, Abhishek

AU - Rodriguez Pena, Cristian Camilo

PY - 2023

Y1 - 2023

UR - https://research.ibfd.org/#/doc?url=/collections/wtj/html/wtj_2023_02_int_5.html

M3 - Journal article

SN - 1878-4917

VL - 15

JO - World Tax Journal

JF - World Tax Journal

IS - 2

ER -