Substance over form under tax treaties
Bart Kosters
págs. 1-7
Source rule for capital gains from stock sales: history and evolution
Xunjie Shi
págs. 8-12
Tax treaty procedures and anti-avoidance rules
Sunyoung Kim
págs. 13-17
Structuring inbound investments
Lin Yishian, Hsu Alex
págs. 18-28
Column: the rise of transfer pricing issues
Shyamal Mukherjee, Ruhi Mehta
págs. 29-31
The new united nations practical manual on transfer pricing for developing countries
Michael Lennard
págs. 32-40
Transfer pricing aspects of business restructurings
Michael Bütler, Jessica Pengelly
págs. 41-49
Development of transfer pricing jurisprudence
Dinesh Supekar, Amit Dhadphale
págs. 50-54
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