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pro vyhledávání: '"Dmytro Nosenko"'
Autor:
Dmytro Nosenko
Publikováno v:
Соціальна економіка, Iss 64, Pp 137-148 (2022)
The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose,
Externí odkaz:
https://doaj.org/article/b03734746b51456b8607f6ce682806cd
