CUP Method: Could It Be a Reliable “Sanity Check” When the Arm’s Length Principle Is Verified Using a Transactional Profit Method?
Franco Pozzi e Luca Consalter analizzano per International Transfer Pricing Journal (IBFD – vol. 30 no.1 –https://research.ibfd.org/#/doc?url=/collections/itpj/html/itpj_2023_01_int_2.html) un caso particolare...
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