Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard
22 January 2020
World Tax Journal
Africa; Developing Countries; International; OECD; UN
Oguttu, A.W.
Curtailing BEPS through Enforcing Corporate Transparency: The Challenges of Implementing Country-by-Country Reporting in Developing Countries and the Case for Making Public Country-by-Country Reporting Mandatory
30 July 2020
World Tax Journal
International
Chand, V.; Turina, A.; Ballivet, L.
Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?