Conclusion

Author:

Publisher

Cambridge University Press

Reference277 articles.

1. Wittendorff, J (2016), ‘At Arm’s Length: BEPS Actions 8–10: Birth of a New Arm’s-Length Principle’, Worldwide Tax Daily, Doc. 201-25410608

2. Wheeler, J (2017), ‘Time in Tax Treaties’, in Vann (2014) (ed.)

3. Main Purpose, or One of the Main Purposes;Wheaton;Tax Journal,2018

4. Weisbach, D (2014), ‘The Use of Neutralities in International Tax Policy’, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 697; available at http://ssrn.com/abstract=2482624, accessed 18 December 2019

5. Wei Cui (2018), ‘Article 2 – Taxes Covered’, in Vann (2014) (ed.)

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