The non-recognition and recharacterisation of contracts in transfer pricing: exposing the tensions with private contract law

Pichhadze, Amir 2017, The non-recognition and recharacterisation of contracts in transfer pricing: exposing the tensions with private contract law, New Zealand journal of taxation law and policy, vol. 23, pp. 516-532.

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Title The non-recognition and recharacterisation of contracts in transfer pricing: exposing the tensions with private contract law
Author(s) Pichhadze, AmirORCID iD for Pichhadze, Amir orcid.org/0000-0003-1686-2601
Journal name New Zealand journal of taxation law and policy
Volume number 23
Start page 516
End page 532
Total pages 17
Publisher Thomson Reuters NZ
Place of publication New York, N.Y.
Publication date 2017-12
ISSN 1322-4417
Keyword(s) taxation
transfer pricing
contract law
contract
OECD
international tax
law
Language eng
Field of Research 1801 Law
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©[2017, Thomson Reuters NZ]
Persistent URL http://hdl.handle.net/10536/DRO/DU:30105528

Document type: Journal Article
Collection: Law
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