Open AccessIs the Interest Limitation Rule under BEPS Action 4 on the Right Track? ― In Defense of Reprioritizing the Group Ratio Method over the Fixed Ratio Method ―
Author(s) -
Jae Ho Lee
Publication year - 2018
Publication title -
jose wa beob
Language(s) - English
Resource type - Journals
ISSN - 2005-1301
DOI - 10.15821/tal.2018.11.1.004
Subject(s) - group (periodic table) , action (physics) , track (disk drive) , mathematics , statistics , computer science , chemistry , physics , organic chemistry , quantum mechanics , operating system