1h 58 min
Audio Session 6: (i) General Anti-Avoidance Rules/Substance vs Form, and (ii) transfer pricing. For (i), a framework is presented for analyzing such situations. For (ii), a case study is presented for understanding value and structuring T536 Taxation Of Trans-Pacific Transactions
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Audio Session 6: (i) General Anti-Avoidance Rules/Substance vs Form (0:00), and (ii) transfer pricing (1:14:38). For (i), a framework is presented for analyzing such situations. For (ii), a case study is presented for understanding value and structuri
Audio Session 6: (i) General Anti-Avoidance Rules/Substance vs Form (0:00), and (ii) transfer pricing (1:14:38). For (i), a framework is presented for analyzing such situations. For (ii), a case study is presented for understanding value and structuri
1h 58 min