APA (7th ed.) Citation
Ball, G., & Hattingh, J. (2024). Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation? Department of Commercial Law.
Chicago Style (17th ed.) Citation
Ball, Gavin, and Johann Hattingh. Is There a Divergence Between the OECD Transfer Pricing Guidelines and Post-BEPS Interpretation of the Arm?s Length Principle in OECD Materials, with Emphasis on the Control of Risk and Value Creation? Department of Commercial Law, 2024.
MLA (9th ed.) Citation
Ball, Gavin, and Johann Hattingh. Is There a Divergence Between the OECD Transfer Pricing Guidelines and Post-BEPS Interpretation of the Arm?s Length Principle in OECD Materials, with Emphasis on the Control of Risk and Value Creation? Department of Commercial Law, 2024.
Warning: These citations may not always be 100% accurate.