The CJEU’s Arm’s Length Standard and the Unshell Directive’s ‘Rebuttal of the presumption’ Carveout

The CJEU’s Arm’s Length Standard and the Unshell Directive’s ‘Rebuttal of the presumption’ Carveout”, by Costas Michail, SP&Co Tax Director. Published on August 15, 2022 @Tax Notes, https://taxnotes.co/3plfDUU

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