The OECD transfer pricing guidelines and value creation : income allocation or anti-avodance tool?
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Bibliographic Information
The OECD transfer pricing guidelines and value creation : income allocation or anti-avodance tool?
（Doctoral series / Academic Council, v. 68）
IBFD, c2023
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Originally presented as the author's thesis (doctoral)--Vienna University of Economics and Business, 2022
Includes bibliographical references (p. 405-441) and index
