10.3969/j.issn.1002-1698.2018.05.024
Emergence,Development and Evolution of Legal Attributes of Arm”s Length Principle
This paper is the initial results of the general project of the National Social Science Foundation in 2016 ”A study on the Reconstruction of International Anti-tax avoidance rules of Cross-border intangible assets transfer pricing in the Digital economy”16BFX 165A;the Youth Program of philosophy and Social Sciences of Anhui Province in 2014 ”Research on the Establishment and system Construction of the right of tax Supervision in China”AHSKQ2014D01
2018-07-02(万方平台首次上网日期,不代表论文的发表时间)
共12页
270-281