Keywords: Specific anti-avoidance rules
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Journal Articles
International Journal of Emerging Markets (2021) 16 (3): 492–516.
Published: 05 May 2020
... investigates the role of the specific anti-avoidance rules (SAAR) in preventing TP practices in various types of transaction. Design/methodology/approach The research employs panel data from a sample of 200 subsidiaries in ten countries over the period 2010–2014. Findings Different results were...

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