Transfer pricing: why is the simultaneous appeals/competent authority procedure so unloved?

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Veröffentlicht in:International tax journal 2011-09, Vol.37 (5), p.23
Hauptverfasser: O'Brien, James M, Oates, Mark A
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identifier ISSN: 0097-7314
ispartof International tax journal, 2011-09, Vol.37 (5), p.23
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source HeinOnline Law Journal Library; Business Source Complete
subjects Allocation (Taxation)
Double taxation
Laws, regulations and rules
Tax appeals
Transfer pricing
title Transfer pricing: why is the simultaneous appeals/competent authority procedure so unloved?
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