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The effect of the Coca-Cola transfer pricing cases and selected shifts in the international tax regime on the determination of an arm's length price
An era of legal loopholes and opportunities for double non-tax, along with economic, social and political developments in modern history have driven significant changes in the international tax environment facing taxpayers with cross border interests. Transfer pricing and the arm's length calculatio...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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