Abstract
In light of Actions 8-10 of the OECD/G20 BEPS Project, this article considers the interaction and increasing pressure points between transfer pricing and general anti-avoidance and controlled foreign company rules, and the effect of article 9 of the OECD Model in light of the saving clause in article 1(3).
Originalsprache | Englisch |
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Seiten (von - bis) | 269-281 |
Fachzeitschrift | Bulletin for International Taxation |
Jahrgang | 74 |
Ausgabenummer | 4/5 |
Publikationsstatus | Veröffentlicht - 2020 |