paper on arm s length principle in international taxation

3 pages essay, font 12, Times New Roman, standard 1,0 spacing, standard margins

Papers consist of ..

  • Essential provisions from the perspective of the topic
  • Interpretation based on government proposal (Finnish)
  • Interpretation based on Tax administration’s guidance and legal praxis
  • Alternatively, you may choose international approach on the topic and use, for example, EU law and OECD reports as main sources

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