The Arm's Length Principle: Between Legal Fiction and Economic Reality

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Transfer Pricing in a Post-BEPS World
Herausgeber*innen	Lang, Storck, Petruzzi
Erscheinungsort	Amsterdam
Verlag	Kluwer Law International
Seiten	1 - 32
Publikationsstatus	Veröffentlicht - 2016

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@inbook{4065650130314522963fd470ba78ee22,

title = "The Arm's Length Principle: Between Legal Fiction and Economic Reality",

author = "Raffaele Petruzzi",

year = "2016",

language = "English",

pages = "1 -- 32",

editor = "{Lang, Storck, Petruzzi}",

booktitle = "Transfer Pricing in a Post-BEPS World",

publisher = "Kluwer Law International",

address = "Netherlands",

}