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Evaluating Know-how for Transfer Price Benchmarking
by Roberto Moro Visconti
Journal of Finance and Accounting. 2013, 1(1), 27-38. DOI: 10.12691/jfa-1-1-3
Pub. Date: March 22, 2013Views: 28235Downloads: 20922Citations: 3
know-how; IAS 38; tax accounting; arm’s length; information asymmetries; intangibles valuation
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