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.