Arm’s Length Principle and Reference Range in the Oecd Transfer Pricing Guidelines Convention: a Comparative Study Aimed at the Net Cost plus Method

AuthID
P-00Y-VGY
3
Author(s)
de Moraese Soares, R
·
Sobral, S
Document Type
Article
Year published
2023
Published
in International Journal of Public Law and Policy, ISSN: 2044-7663
Volume: 9, Issue: 3, Pages: 268-284 (16)
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Publication Identifiers
Scopus: 2-s2.0-85166513994
Source Identifiers
ISSN: 2044-7663
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