Luc De Broe

affiliation not provided to SSRN

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Scholarly Papers (1)

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Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

In: World tax journal. - Amsterdam. - Vol. 3 (2011), no. 2 ; p. 179-225
Posted: 07 Dec 2022
London School of Economics, Field Court Tax Chambers, affiliation not provided to SSRN, affiliation not provided to SSRN, Independent, affiliation not provided to SSRN, affiliation not provided to SSRN, Independent, affiliation not provided to SSRN, Independent, Independent, Independent, affiliation not provided to SSRN, The University of Sydney - Faculty of Law, affiliation not provided to SSRN, Independent and affiliation not provided to SSRN

Abstract:

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OECD Model, non-discrimination, beneficial ownership, group treatment, transfer pricing