Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the "Saving Clause"

Georg Kofler; Isabel Verlinden

Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the "Saving Clause"

Georg Kofler
, Isabel Verlinden

Research output: Contribution to journal › Article

Original language	English
Pages (from-to)	269-281
Number of pages	13
Journal	Bulletin for International Taxation
Volume	74
Issue number	4-5
Publication status	Published - 2020

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Fields of science

502038 Taxation
505 Law
505003 European law
505004 Financial law
505022 Tax law
505026 Constitutional law
505029 International law
502010 Public finance

JKU Focus areas

Digital Transformation
Sustainable Development: Responsible Technologies and Management

Cite this

@article{268ee7ff73964e90b8742417426594d5,

title = "Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the {"}Saving Clause{"}",

author = "Georg Kofler and Isabel Verlinden",

year = "2020",

language = "English",

volume = "74",

pages = "269--281",

journal = "Bulletin for International Taxation",

issn = "2352-9202",

publisher = "IBFD",

number = "4-5",

}

TY - JOUR

T1 - Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the "Saving Clause"

AU - Kofler, Georg

AU - Verlinden, Isabel

PY - 2020

Y1 - 2020

UR - https://www.scopus.com/pages/publications/85112669012

M3 - Article

SN - 2352-9202

VL - 74

SP - 269

EP - 281

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 4-5

ER -

Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the "Saving Clause"

UN SDGs

Fields of science

JKU Focus areas

Other files and links

Cite this