The arm’s length standard: A blind spot in the CC(C)TB proposal

Daniël Smit

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

Original languageEnglish
Title of host publicationThe EU Common Consolidated Corporate Tax Base Critical Analysis
PublisherKLUWER LAW INT
Pages99-110
ISBN (Print)9789041192332
Publication statusPublished - 2018

Cite this

Smit, D. (2018). The arm’s length standard: A blind spot in the CC(C)TB proposal. In The EU Common Consolidated Corporate Tax Base Critical Analysis (pp. 99-110). KLUWER LAW INT.
Smit, Daniël. / The arm’s length standard: A blind spot in the CC(C)TB proposal. The EU Common Consolidated Corporate Tax Base Critical Analysis. KLUWER LAW INT, 2018. pp. 99-110
@inbook{bf18bb1e7cd848c59ebd8166ca17da4a,
title = "The arm’s length standard: A blind spot in the CC(C)TB proposal",
author = "Dani{\"e}l Smit",
year = "2018",
language = "English",
isbn = "9789041192332",
pages = "99--110",
booktitle = "The EU Common Consolidated Corporate Tax Base Critical Analysis",
publisher = "KLUWER LAW INT",

}

Smit, D 2018, The arm’s length standard: A blind spot in the CC(C)TB proposal. in The EU Common Consolidated Corporate Tax Base Critical Analysis. KLUWER LAW INT, pp. 99-110.

The arm’s length standard: A blind spot in the CC(C)TB proposal. / Smit, Daniël.

The EU Common Consolidated Corporate Tax Base Critical Analysis. KLUWER LAW INT, 2018. p. 99-110.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

TY - CHAP

T1 - The arm’s length standard: A blind spot in the CC(C)TB proposal

AU - Smit, Daniël

PY - 2018

Y1 - 2018

M3 - Chapter

SN - 9789041192332

SP - 99

EP - 110

BT - The EU Common Consolidated Corporate Tax Base Critical Analysis

PB - KLUWER LAW INT

ER -

Smit D. The arm’s length standard: A blind spot in the CC(C)TB proposal. In The EU Common Consolidated Corporate Tax Base Critical Analysis. KLUWER LAW INT. 2018. p. 99-110