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

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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
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year = "2018",
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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 proceedingChapterProfessional

TY - CHAP

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

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PY - 2018

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SN - 9789041192332

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BT - The EU Common Consolidated Corporate Tax Base Critical Analysis

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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