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pro vyhledávání: '"DICKER, LAURIE J."'
Autor:
DICKER, LAURIE J., CARLSON, GEORGE N.
Publikováno v:
National Tax Journal, 1992 Sep 01. 45(3), 233-238.
Externí odkaz:
https://www.jstor.org/stable/41788965
If associated enterprises make or impose special conditions in their controlled transactions which differ from those independent enterprises would have made, the arm's length principle may authorize a profit adjustment. Such special conditions will n
