Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword?:
Abstract
The Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived...
Paper Details
Title
Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword?:
Published Date
Jan 10, 2020
Journal
Volume
48
Issue
2
Pages
139 - 177
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