paper on arm s length principle in international taxation
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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) www.vero.fi
- 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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