Wydział Nauk Ekonomicznych i Zarządzania / Faculty of Economic Sciences and Management Przeglądanie wg słów kluczowych "double tax conventions"

Wyświetlono pozycje 1-1 z 1

OECD Guidelines. Between Soft-Law and Hard-Law in Transfer Pricing Matters

Lasiński-Sulecki, Krzysztof (2014-12-29)

Transfer pricing is a crucial issue in international tax law, yet its legal regulation at the level of international law is rather limited. Provisions on transfer pricing are contained in both the OECD Model Tax Convention ...