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A comparative analysis of the Brazilian and Norwegian Transfer Pricing System within the areas of thin capitalisation, interest and service regulations: Is there a difference in the approach to the arm s length principle under their domestic legislations that could lead to double taxation issues? If so, could this be solved by the Double Taxation Agreement between both countries? Restricted Access
(Master thesis / Masteroppgave, 2013)
As a whole, the current thesis presents us with a comparative analysis of the Norwegian and Brazilian TP domestic regulations; in the context of the Convention for the Avoidance of Double Taxation and the Prevention of ...