Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance
The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-...
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| Format: | Article |
| Language: | English |
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University of Gdańsk
2022-03-01
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| Series: | Financial Law Review |
| Online Access: |
https://ejournals.eu/en/journal/financial-law-review/article/transfer-pricing-as-an-institution-supporting-the-anti-optimization-clause-in-counteracting-tax-avoidance
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