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PART ONE: GENERAL RULES REGARDING INTEREST DEDUCTIBILITY. 1.1. Definition of “interest”. 1.2. Interest deductibility. PART TWO: LIMITATIONS ON INTEREST DEDUCTIBILITY BEFORE THE BEPS ACTION 4 REPORT. 2.1. General overview. 2.2. Limitations that re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______935::c3d5a8cad7ea02619e1bf0b6913aefc0
https://hdl.handle.net/10045/110155
https://hdl.handle.net/10045/110155