The Database of Approved Precedents (DAP): a Proposal to Steer the Application of the BEPS Action 6 Minimum Standard Towards Global Harmonization

Carvalho, Lucas de Lima

doi:10.2139/ssrn.4340479

SSRN Journal

2023

DOI: 10.2139/ssrn.4340479

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The Database of Approved Precedents (DAP): a Proposal to Steer the Application of the BEPS Action 6 Minimum Standard Towards Global Harmonization

Lucas de Lima Carvalho¹

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The Database of Approved Precedents (DAP): a Proposal to Steer the Application of the BEPS Action 6 Minimum Standard Towards Global Harmonization

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