The effects of the base erosion and profit shifting (BEPS) action 13 on transfer pricing practices : a comparative empirical study of New Zealand and Vietnam : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce in Taxation at the University of Canterbury, Christchurch, New Zealand / by Vinh Tran ; Supervised by: Professor Adrian Sawyer, Associate Professor Andrew Maples.
Đã lưu trong:
Được phát hành: |
[Christchurch, New Zealand] :
[University of Canterbury],
2020
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Định dạng: | Luận văn Điện tử eBook |